U.  S.  IMPORT  DUTIES, 


UNDER 


EXISTING    LAWS    AND    DECISIONS, 


AND 


DIGEST  OF  THE  TARIFF  LAWS. 


JULY    1,    1888. 


WITH    AX    APPENDIX, 

CONTAINING    TABLES    OF   FOREIGN    MONEYS,    WEIGHTS   AND 

MEASURES,  REDUCED  TO  UNITED  STATES  STANDARD. 

AND    RATES    OF    TARE. 


COMPILED     BY 

SAMUEL    T.    MORGAN, 

CUSTOM  HOUSE  BROKER  AND  COUNSELLOR, 
BALTIMORE. 


SIXTH    EDITION. 


BALTIMORE  :  NEW  YORK: 

CUSHINGS   &   BAILEY.  BAKER,  VOORHIS  &  CO. 

1883. 


Entered  according  to  Act  of  Congress,  in  the  year  1883., 

BY  SAMUEL  T.  MORGAN, 
In  the  office  of  the  Librarian  of  Congress,  at  Washington 


. 


~  & 


BALTIMORE: 

\VM.  K.  BOYLE  &  SON, 

PRINTERS. 


PREFACE  TO  FIRST  EDITION 

PUBLISHED  IX  1871. 


In  presenting  this  Manual  to  the  public,  the  compiler  deems  it  only  neces- 
sary to  remark  that  an  experience  in  the  business  of  Custom-House  Broker  for 
upwards  of  Twelve  Years,  justifies  his  recommending  it  as  a  reliable  work ; 
and  it  may  be  readily  inferred  what  amount  of  labor  and  research  was  required 
in  its  compilation,  when  it  is  considered  that  the  provisions  of  the  tariff  laws, 
now  in  force,  date  back  as  far  as  the  Act  of  August  30,  1842. 

The  Manual  will  be  found  to  contain  a  Digest  of  the  Tariff  Laws  from 
August  30,  1842,  to  date,  thus  covering  the  changes  made  at  the  last  session  of 
Congress,  and  a  Schedule  of  the  Rates  of  duties,  alphabetically  arranged,  (each 
article  bearing  reference  to  the  paragraphs  of  the  Digest  which  prescribes  the 
rate  of  duty,)  and,  in  addition,  numerous  Extracts  from  Important  Decisions 
of  the  Treasury  Department  and  Explanatory  Notes,  with  an  Appendix  of 
Tables  of  Foreign  Moneys,  Weights,  and  Measures,  reduced  to  the  United 
States  standard,  Rates  of  Tare,  Rates  of  Drawback,  and  other  important  Reg- 
ulations of  the  Customs,  which  cannot  fail  to  prove  of  service,  not  only  to  the 
importer,  but  also  to  those  dealing  in  imported  articles  and  to  the  general 
business  public. 


PREFACE    TO    SIXTH    EDITION. 


The  former  Editions  of  the  Manual  having  met  with  such  flattering  success, 
the  compiler  has  been  encouraged  to  issue  u  The  Sixth  Edition,"  revised  to 
conform  to  the  new  laV  of  March  3,  1883,  which  he  presents  to  the  public  with 
full  assurance  of  its  reliability  and  correctness. 

In  the  preparation  of  this  edition,  the  compiler  has  been  assisted  by  Mr. 
Win.  H.  Masson,  of  Baltimore,  whose  practical  experience  in  matters  connected 
with  the  Tariff,  embraces  a  period  of  near  twenty  years. 


PLAN    OF    COMPILATION. 

The  Digest  contains  the  various  TARIFF  LAWS  in  force  on  and  after  July  1, 
1883,  and  the  laws  appertaining  to  Entry,  Appraisal  and  Warehousing  of  Im- 
ports, drawbacks  upon  Exports.  &c.,  with  decisions  of  the  Treasury  Depart- 
ment bearing  upon  the  same.  The  paragraphs  are  consecutively  numbered  to 
facilitate  reference  from  the  u  Schedxile  of  Duties." 

The  "  SCHEDULE  "  contains  the  Rates  of  Duties  upon  every  article  imported, 
alphabetically  arranged,  and  each  article  bears  numerical  reference  to  the  para- 
graph of  the  law  imposing  the  duty  or  providing  for  the  classification,  for  the 
assessment  of  duty.  The  decisions  referred  to  throughout  the  Schedule,  are 
those  rendered  by  the  Treasury  Department.  See  "  Note  "  on  page  174. 


CONTENTS. 


PART    I. 

PAGE. 

Act  ^fitrcli  24,  1874,  To  establish  bonded  warehouses  for  storing 

and  cleansing  of  rice  intended  for  exportation 1 

Act  June  22,  1874,  To  amend  the  customs  revenue  laws  and  to 

repeal  moieties : 

Fines,  &c.  to  be  paid  into  the  Treasury 2 

Compensation  to  informers,  &c.  seizing  smuggled  goods 2 

Production  of  books,  &c.  in  suits 3 

Claim  of  informer  to  be  certified 3 

Officers  not  to  receive,  part  of  informer's  fee,  except,  &c 3 

Who  may  testify 4 

Entry  of  mdse.  over  $100  in  value  without  certified  invoice,  when 

allowed 4 

Fraudulent  or  false  invoices 5 

To  whom  violations  to  be  reported,  and  petition  for  relief 6 

Officers  when  deemed  guilty  of  felony 7 

Application  for   remissions  of  fines 7 

Liquidation  of  entry — when  conclusive 8 

Suit  to  be  commenced  within  three  years '.  8 

Secretary  of  Treasury  to  control  and  regulate  bonded  warehouses, 

general  order  stores,  &c 8 

Cartage  to  be  let  to  lowest  bidder 9 

Act  June  22,  1874,  To  admit  free  of  duty  merchandise  sunk  for 

two  years  and  afterwards  recovered 9 

Act  June  22.  1874,  Fish  oil  and  Fish  the  produce  of  the  Fisheries 

of  Canada,  Prince  Edward's  Island  and  New  Foundland,  when  free.  10 

Entry  of  Merchandise: 

Definition  of  words  "  Merchandise,"  "  Port,"  and  ''  Master." 11 

Departure  from  prescribed  forms 12 

Where  vessels  from  foreign  ports  may  enter  and  unlade ....  12 

Master  to  make  report  on  arrival  of  vessel 13 

Special  report  of  spirits  and  wines 13 

Exception  as  to  goods  destined  for  foreign  port 13 

Vessel  may  proceed  to  other  districts 14 

Copy  of  report  and  manifest  with  collector's  certificate  required 14 


vi  CONTENTS. 

ENTEY  OF  MEKCHANDISE.— Continued.  PAGE. 

Report  or  entry  in  other  districts  prescribed 15 

Owner  or  consignee  to  make  entry  of  merchandise 16 

Vessel's  papers  to  be  produced  to  collector 17 

Importer  to  make  separate  entry  of  spirits  and  wines 18 

Sea  stores  to  be  specified,  &c 18 

Steam  vessels  may  retain  coal  on  board 19' 

Entry  of  baggage  and  tools 19 

Penalty  for  concealing  dutiable  articles  in  baggage 20' 

Baggage  in  transit  to  a  foreign  country 20- 

Cigars — restrictions  upon  importation 20 

Oaths  before  whom  to  be  taken 20' 

Manifests  of  cargo  of  vessels— what  to  contain,  &c 21 

Entry  of  merchandise  intended  for  Albany,  Augusta,  Pilatka,  Bay- 
port,  Selma,  Houston,  Ports  upon  the  Mississippi  and  its  tributa- 
ries, and  Vallejo 24 

Schedule  of  merchandise  and  estimate  of  duties 25- 

Entry  of  Merchandise,  inspection  of  manifests,  &c 26  • 

Vessels  bound  for  Natchez  or  Vicksburgh 27, 

Vessels  bound  for  any  district  in  Connecticut  or  for  Burlington 28 ; 

Vessels  bound  up  James  River 28. 

Vessels  bound  for  Petersburgh  or  Richmond 29' 

Invoices — what  to  contain 29  > 

Forfeiture  when  cost  is  not  set  forth  in  invoice 29' 

Collector  to  take  possession  when  invoice  is  not  correct.    30 

Oaths  to  accompany  invoices 30 

Bond  for  production  of  invoice 30-31 

A  uthentication  of  invoices 30 

Secretary  may  admit  goods  notwithstanding  want  of  invoice 31 

Oath  where  one  of  the  owners  resides  abroad 32 

Effect  of  omission  of  Oath 32 

Fees  for  verification  of  invoice 32 

Certificate  upon  invoice 33 

Triplicate  invoices  and  declarations  thereto 33 

Endorsement  of  destination  upon  invoice 33 

Change  of  destination 34 

Entry  in  absence  of  invoice 35. 

Countries  excepted  from  foregoing  provisions,  and  entry  of  mdse. 

under  $100  valuation 35 

No  entry  allowed  without  invoice,  except,  &c 35 

Restrictions  on  consular  certificates 35 

Punishment  for  attempting  to  pass  false  invoices 36 

Entry  of  Mdse.  destined  for  British  Possessions   36 

Appraisal : 

Collector  may  deliver  Mdse.  not  designated  for  appraisal 38 

Additions  to  entry  to  make  market  value,  when  to  be  made 38 

Number  of  packages  to  be  opened 39. 


CONTENTS.  vii 

APPEAISALS.— Continued.  PAGE. 

Mode  of  Appraisal 39 

Market  value,  how  determined 40 

Different  values  and  qualities  in  same  invoice,  how  treated 41 

Appraisement  of  Gloves 41 

Standard  for  Sugar,  Wool,  Vinegar  and  Liquors 41 

Standard  weight  of  Grain 42 

Expense  of  weighing,  gauging,  &c.,  when  to  be  paid  by  owner 42 

Allowance  of  duty  on  goods  deficient 43 

Examination  of  importers  respecting  market  value 43 

Storing  of  merchandise  when  entry  incomplete 44 

Goods  damaged  during  the  voyage  or  wrecked 44 

Collector  may  order  Re-appraisement 45 

Protest  against  decision  of  Collector  as  to  Rates  of  Duty,  &c.,  and 

appeal  therefrom  to  the  Secretary  of  the  Treasury 45 

Drugs  and  Medicines  to  be  examined  before  entry 46 

Exportation  of  rejected  drugs,  &c 47 

Appraisement  at  New  York 48 

Penalty  for  declining  to  act  as  Merchant  Appraiser 49 

Appraisement  at  ports  where  there  are  no  appraisers 49 

Additional  Duties  not  fines 50 

Secretary  of  the  Treasury,  to  prescribe  Regulations  for  Appraisal —  50 

Appraisers'  certificate 50 

Definition  of  the  words  u  Ton,"  "  Value  "  and  "  Valued." 50 

Buildings  for  Custom  House  purposes 50 

The  Bonded  and  Warehouse  System  : 

Leasing  and  Bonding  Warehouses  and  goods  deposited  at  risk  of 

owners 51 

Importer  may  designate  warehouse 52 

Goods  not  entered   in  time  deposited  in  warehouse 53 

Merchandise  for  Jeffersonville  and  Albany 54 

Custody  of  Merchandise 54 

Time  limited  for  Merchandise  to  remain  in  Bonded  Warehouse 54 

Sale  of  Perishable,  Explosive  and  Articles  liable  to  depreciation 56 

Return  of  duty  upon  Merchandise  exported  from  warehouse 56 

Withdrawal  of  Merchandise  from  warehouse,  quantity  limited 57 

Supplies  to  Vessels  of  War 57 

No  allowance  for  leakage,  &c.,  while  goods  in   warehouse,   except 

casualties 57 

Penalties,  Reports  and  Regulations 58 

Transportation  of  Merchandise  in  Bond 59 

Withdrawal    of   Merchandise  from   warehouse    for    exportation    to 

Mexico  and  British  Provinces 60 

Payment : 

Duties,  how  payable 62 

Disposal  of  moneys  paid  under  Protest,  and  suit  to  recover  same 62 


viii  CONTENTS. 

PAYMENT.— Continued.  PAGE. 

Refunding  duties  improperly  collected 63 

Judgments,  how  payable 63 

Drawbacks: 

Allowance  and  restrictions  upon  drawback: 

Limitation  of  time  for  exportation 64 

Exportation  of  Drugs  and  Chemicals 65 

Drawback  on  articles  manufactured  of  imported  materials 65 

Railroad  iron  for  repairs  or  reman ufacture 65 

Salt  for  curing  fish 66 

Expense  of  gauging  and  weighing,  to  be  paid  by  exporter 66 

No  drawback  after  removal  from  custody 66 

Saltpetre  manufactured  into  Gunpowder 66 

No  drawback  allowed  on  discriminating  duties 66 

Exportations,  in  what  packages  allowed 67 

Proceedings  respecting  invoices  of  mdse.  for  exportation 67 

Inspection  and  lading,  ten  days  to  complete  entry 68 

Transportation  to  another  District  for  exportation 68 

Extension  of  time  for  entry 69 

Debenture  certificates 69 

Exportation  from  another  District 69 

Refusal  of  Debenture,  when 70 

Bond  for  delivery  of  mdse.  at  a  foreign  port,  and  discharge  of  bond..  70 

Permanent  appropriation  for  payment  of  debentures 72 

Penalty  for  relanding  goods  entered  for  drawback 72 

Penalty  for  false  entry  and  exception 73 

Exportation  or  Transportation  may  be  made  within  three  years 73 

Exportations  to  British  Provinces 73-74 

Exportations  from  Lake  Pontchartrain 74 

Secretary  of  the  Treasury,  to  prescribe  regulations 74 

Provisions  applying    to   Commerce    with    Contiguous 
Countries : 

Manner  of  importation 75 

Mdse.  may  be  imported  in  any  vessel  or  vehicle ...  75 

Entry,  inspection,  &c.  on  the  Northren  and  Northwestern  frontiers.  . .  75 

Penalty  for  obstructing  inspection 77 

Sealing  cars  and  vessels,  proceed  to  port  of  destination  without  in- 
spection   , 77 

Search,  &c.  of  buildings,  on  boundary  line 78 

Report  by  masters  of  foreign  vessels 79 

Forfeiture  for  transportation  by  foreign  vessels 79 

Report  of  sea  stores,  and  duty  on  excess  of  stores  and  saloon  stores.  .  80 

Duty  on  equipments  for  vessels,  except  for  necessary  repairs 81 

Vessels  in  the  coasting  trade 81 

Time  for  delivery  of  mdse.  taken  from  one  port  to  another 82 

Landing  permit  for  vessel  from  foreign  port 83 


CONTENTS.  ix 

PROVISIONS  APPLYING  TO  COMMERCE  WITH  CONTIGUOUS 

COUNTRIES.—  Continued.  PAGE, 

Departure  from  place  where  there  is  no  custom  house 83 

Steam  tugs 83 

Forms  and  Penalty  for  neglect 83 

Registered  vessels  may  touch  at  foreign  ports 84 

No  duty  by  reason  of  touching  at  foreign  port 84 

Lake  Champlain 84 

Entry  of  foreign  vessels  from  British  North  American 'Provinces 84 

Internal  Revenue: 

Trade  or  Business  not  to  be  carried  on  until  tax  paid 85 

Tax  on  Retail  Dealers  in  Leaf  Tobacco 86 

Tax  on  Dealers  in  Leaf  Tobacco  . . .' 101 

Tax  on  Dealers  in  Tobacco 86 

Tax  on  Dealers  in  Liquors 101 

Standard  of  proof  Spirits 86 

Tax  on  Tobacco,  Cigars  and  Snuffs 114 

Imported  Tobacco,  Cigars  and  Snuffs 86 

Tobacco,  Cigars,  Cigarettes  and  Snuff,  how  to  be  pacfked 102-103-115 

Imported  scraps,  cuttings,  &c.  of  tobacco  transferred  to  factory 102 

Coinage  Weights  and  Measures: 

Value  of  foreign  coins,  how  ascertained 88 

Value  of  the  sovereign  or  pound  sterling 88 

Authorized  tables  of  weights  and  measures 89-90 

Repeal  Provisions : 

What  Revised  Statutes  embrace 90 

Acts  passed  since  Dec.  1,  1873,  not  affected 91 

Act  January  22,  1875.  to  amend  the  customs  revenue  laws,  and  to 

repeal  moieties  approved  June  22,  1 874 92 

Act   February   8,  1875,  to  amend  existing  customs  and  internal 

revenue  laws  and  for  other  purposes 92 

Packages  (containing  free  fish,)  to  pay  duty 93 

Yellow  sheathing  metal  and  yellow  metal  bolts,  how  classified 94 

Definition  of  Moisic  iron 94 

Foreign  Bags  exported  filled,  and  returned  empty 94 

Drawback  on  materials  of  certain  cartridges  when  exported 95 

Act  Marcli  3,  1875,  to  further  protect  the  sinking  fund  and  provide 
for   the  exigencies  of  the  government. 

Melada  defined 95 

Products  of  Sugar  imported  in  Bags,  &c.,  considered  sugar 95 

Drawback  on  Refined  Sugars 95 

Act  March  3,  1875,  restricting  the  refunding  of  custom  duties,  and 

prescribing  certain  regulations  of  the  Treasury  Department 96 

Duties  on  Imports,  when  and  how  refunded 96 

Decision  of  the  Secretary  of  the  Treasury  on  customs  duties  not  to 

be  modified  by  same  or  succeeding  Secretary,  except,  &c 96 


x  CONTENTS. 

PAGE. 

Act  March  14,  1876,  to  extend  to  the  Port  of  Genesee,  New  York, 
the  privileges  of  sections  2990  to  2997,  of  the  Revised  Statutes,  inclu- 
sive    97 

Act  May  1,  1876,  to  provide  for  the  separate  entry  of  packages  con- 
tained in  one  importation 98 

Act  June  2O,  187/6,  relating  to  the  execution  of  custom  house  bonds     99 
Act  August  15,  1876, — Certain  products  of  Hawaiian  Islands,  to  be 
admitted  into  the  United  States  free  of  duty,  under  certain  restrictions.     99 

Act  June  6,  1878,  to  provide  for  the  free  entry  of  articles  imported 
for  exhibition  by  societies  established  for  encouragement  of  the 
arts  or  sciences,  and  for  other  purposes 100 

Act  March  1,  1879,  to  amend  the  laws  relating  to  Internal  Revenue.   101 

Act  March  3,  1879,  Relating  to  Printed  matter  and  books,  imported 

through  the  mails. 
Act  March  1O,  188O,  to  amend  Section  3029,  of  the  Revised  Statutes.  105 

Act  June  1O,  188O,  to  amend  the  Statutes  in  relation  to  Immediate    . 

Transportation  of  Dutiable  Goods,  and  for  other  purposes 105 

Ports  from  which  dutiable  mdse.  may  be  transported  without  apprais- 

ment ]  05 

Entry  of  merchandise 106 

Common  Carriers 106 

Invoices  in  Quadruplicate  required 106 

Transportation  under  lock  and  seal,  except,  &c 107 

Ports  to  which  goods  can  be  transported 108 

Restrictions 109 

Lien  for  freight  on  imported  goods . .    109 

Act  March  6, 1882,  to  establish  a  port  of  delivery  at  Denver,  Colorado  110 
Act  August   3,  1882.— To  establish  ports   of   delivery   at   Kansas 

City  and  Saint  Joseph,  Missouri 110 

Act  January  9,  1883.— Grain  of  Canadian  Farmers  may  be  ground 

in  Mills  in  the  United  States Ill 

Act  March  2,  1883.— To  prevent  the  importation  of  adulterated 
and  spurious  teas. 

Act  March  3,  1883.— An  Act  to  reduce  Internal  Kev- 
eiiue  Taxation,  and  tor  other  purposes. 

Certain  Internal  Revenue  Taxes  Repealed 113 

Internal   Revenue    Tax   on    Dealers    in    Tobacco,    Manufactures   of 

Cigars,  &c 113 

Internal  Revenue  Tax  on  Snuff,  Tobacco,  Cigars  and  Cigarettes 114 

Prohibited  Importations 115 

Importation  of  Neat  Cattle  and  hides  of 116 

Protection  of  Trade  Marks 117 

Importation  in  Vessels  of  certain  countries  prohibited 117 


CONTENTS.  xi 

ACT  MARCH  3,  1883.— Continued.  PAGES. 

Non-enumerated  articles,  how  classified  for  duty 117 

Re-importation  of  goods  subject  to  Internal  Revenue  Tax 118 

Discriminating  duty  on  goods  imported   in  Vessels  of  certain  coun- 
tries   118 

Rates  of  Duties  on  Imports. 

Schedule  k. — Chemical  Products 119 

"         B — Earthenware  and  Glassware 124 

C— Metals 127 

"        D — Wood  and  Woodenwares. 134 

E— Sugar. 135 

F— Tobacco .....' , 136 

"         G— Provisions 136 

"         H— Liquors 139 

"          I— Cotton  and  Cotton  Goods 140 

"         J— Hemp,  Jute  and  Flax  Goods 142 

K— Wool  and  Woolens 143 

L— Silk  and  Silk  Goods 147 

"        M— Books,  Papers,  &c .. .'. 147 

"         N— Sundries.. 148 

The  Free  List 154 

Wrecked  Goods,  when  free 165 

Produce  of  the  Forest  of  Maine— when  free 166 

Machinery  imported  for  repairs — free 166 

Paintings,  Statuary,  Works  of  Art,  &c.,  for  Exhibition 166 

Materials  for  construction  and  repairs  of  Vessels 167 

Peltries,  &c.  of  Indians — when  free 168 

Duty  on  articles  not  enumerated,  raw  or  manufactured 168 

Repealing  certain  laws  which  impose  duty  on  shipping,  changes,  &c.  168 

Oaths  prescribed  upon  entry  of  merchandise 169-170-171 

Mode  of  Appraisal  of  merchandise,  when  market  value  cannot  be 

ascertained 171 

Goods  in  Warehouse  entitled  to  the  benefit  of  Act  March  3,  1883 172 

Treaty  provisions  and  suits  not  effected 172-173 


PART    II. 

Schedule  of  V.  N.  Import  Duties  under  Existing  Laws 
and  Decisions,  alphabetically  arranged,  each  article  in  the 
Schedule  bears  reference,  by  number,  to  the  paragraphs  of  the  law 
of  the  corresponding  numbers,  which  paragraphs  are  consecutively 
numbered.  Extracts  from  Decisions  of  the  Treasury  Department 
placed  as  foot  notes 175  to  347 


xii  CONTENTS. 


APPENDIX. 

PAGE. 

Foreign  Currencies  and  their  values  in  United  States  money 1 

Foreign  Weights  and  Measures  reduced  to  United  States  standard 2  and  3 

Pound  Sterling  reduced  to  Custom  House  standard 4 

Franc  of  France,  Switzerland  and  Belgium ;  Liva  of  Italy ;  Drachma 

of  Greece  and  Peseta  of  Spain,  reduced  to  Custom  House  standard.  5 

Mark  of  the  German  Empire  reduced  to  Custom  House  standard 6 

Lineal  Yard  from  £  of  an  inch  to  100  inches  in  width  reduced  to 

square  yards 7 

One  metre  reduced  to  square  yards  from  •£  to  100  Centimetres  wide 8 

Rates  of  Tare . .  . .  9  and  10 


DIGEST 

OF    THE 


TARIFF    LAWS 


ACT  OF  MARCH  24,  1874. 

[From  U.  S.  Statutes,  vol.  18,  page  24.] 

AN  ACT  tcrestablish  bonded  warehouses  for  storing  and  cleansing  of  Rice 
intended  for  Exportation. 

[PARAGRAPH  1.*]  Be  it  enacted  by  the  Senate  and  House  of  Repre- 
sentatives of  the  United  States  of  America  in  Congress  assembled,  That 
from  and  after  the  passage  of  this  act  importers'  bonded  warehouses, 
to  be  used  for  the  storage  and  cleansing  of  imported  rice  intended 
for  exportation  to  foreign  countries,  may  be  established  at  any  port 
of  entry  in  the  United  States,  under  such  rules  and  regulations  as 
the  Secretary  of  the  Treasury  may  prescribe.  (Treas'y  Dept.  decision 
No.  1970  prescribes  regulations.) 


ACT  OF  JUNE  22,  1874. 

[From  U.  S.  Statutes,  vol.  18,  page  186.] 

AN  ACT  to  amend  the  customs-revenue  laws  and  to  repeal  moieties. 

[2.]  Be  it  enacted  by  the  Senate  and  House  of  Representatives  of  the 
United  States  of  America  in  Congress  assembled,  That  the  thirty-ninth 
section  of  the  act  entitled  "An  act  further  to  prevent  smuggling,  and 
for  other  purposes,"  approved  July  eighteenth,  eighteen  hundred  and 
sixty-six ;  and  the  second  section  of  the  act  entitled  "An  act  to  regu- 
late the  disposition  of  the  proceeds  of  lines,  penalties,  and  forfeitures 
incurred  under  the  laws  relating  to  the  customs,  and  for  other  pur- 
poses," approved  March  second,  eighteen  hundred  and  sixty-seven, 
be,  and  the  same  are  hereby,  repealed. 

*  The  paragraphs  are  consecutively  numbered  to  facilitate  reference  from 
the  alphabetical  Schedule  of  the  Rates  of  Duties  ;  the  sections  are  numbered 
as  in  the  laws. 


ACT  OF  JUNE  22,  1874. 


Fines,  &c.  to  be  paid  into  the  Treasury. 

[3.]  Sec.  2.  That  all  provisions  of  law  under  which  moieties  of 
any  fines,  penalties,  or  forfeitures,  under  the  customs-revenue  laws,  or 
any  share  therein,  or  commission  thereon,  are  paid  to  informers,  or 
officers  of  customs,  or  other  officers  of  the  United  States,  are  hereby 
repealed ;  and  from  and  after  the  date  of  the  passage  of  this  act  the 
proceeds  of  all  such  fines,  penalties,  and  forfeitures  shall  be  paid  into 
the  Treasury  of  the  United  States. 

[4.]  Sec.  3.  That  it  shall  hereafter  be  the  duty  of  the  Secretary 
of  the  Treasury,  out  of  any  money  specifically  appropriated  by  Con- 
gress, to  make  suitable  compensation  in  certain  cases  under  the 
customs-revenue  laws,  as  hereinafter  provided,  and  not  otherwise  \ 
and  for  the  purpose  of  making  such  compensation  for  the  next  fiscal 
year,  the  sum  of  one  hundred  thousand  dollars  is  hereby  appropriated 
out  of  any  money  in  the  Treasury  not  otherwise  appropriated ;  and 
he  shall  annually  report  to  Congress,  in  detail,  all  payments  by  him 
for  such  purpose. 

Compensation  to  Informer,  &c.  Seizing  Smuggled  Goods. 

[5.  |  Sec.  4.  That  whenever  any  officer  of  the  customs  or  other 
person  shall  detect  and  seize  goods,  wares,  or  merchandise,  in  the 
act  of  being  smuggled,  or  which  have  been  smuggled,  he  shall  be  en- 
titled to  such  compensation  therefor  as  the  Secretary  of  the  Treasury 
shall  award,  not  exceeding  in  amount  one-half  of  the  net  proceeds,  if 
any,  resulting  from  such  seizure,  after  deducting  all  duties,  costs, 
and  charges  connected  therewith  :  Provided,  That  for  the  purposes 
of  this  act  smuggling  shall  be  construed  to  mean  the  act,  with  intent 
to  defraud,  of  bringing  into  the  United  States,  or,  with  like  intent, 
attempting  to  bring  into  the  United  States,  dutiable  articles  without 
passing  the  same,  or  the  package  containing  the  same,  through  the 
custom  house,  or  submitting  them  to  the  officers  of  the  revenue  for 
examination.  And  whenever  any  person  not  an  officer  of  the  United 
States  shall  furnish  to  a  district  attorney,  or  to  any  chief  officer  of 
the  customs,  original  information  concerning  any  fraud  upon  the  cus- 
toms-revenue, perpetrated  or  contemplated,  which  shall  lead  to  the 
recovery  of  any  duties  withheld,  or  of  any  fine,  penalty,  or  forfeiture 
incurred,  whether  by  importers  or  their  agents,  or  by  any  officer  or 
person  employed  in  the  customs  service,  such  compensation  may,  on 
such  recovery,  be  paid  to  such  person  so  furnishing  information  as 
shall  be  just  and  reasonable,  not  exceeding  in  any  case  the  sum  of 
five  thousand  dollars;  which  compensation  shall  be  paid,  under  the 
direction  of  the  Secretary  of  the  Treasury,  out  of  any  money  appro- 
priated for  that  purpose. 


ACT  OF  JUNE  22,  1874.  3 

Production  of  Books,  &c.,  in  suits. 

[6.]  Sec.  3.  That  in  all  suits  and  proceedings  other  than  criminal 
arising  under  any  of  the  revenue-laws  of  the  United  States,  the 
attorney  representing  the  Government,  whenever,  in  his  belief,  any 
business-book,  invoice,  or  paper,  belonging  to  or  under  the  control  of 
the  defendant  or  claimant,  will  tend  to  prove  any  allegation  made  by 
the  United  States,  may  make  a  written  motion,  particularly  describ- 
ing such  book,,  invoice,  or  paper,  and  setting  forth  the  allegation 
which  he  expects  to  prove ;  and  thereupon  the  court  in  which  suit  or 
proceeding  is  pending  may,  at  its  discretion,  issue  a  notice  to  the  de- 
fendant or  claimant  to  produce  such  book,  invoice,  or  paper  in  court, 
at  a  day  and  hour  to  be  specified  in  said  notice,  which,  together  with 
a  copy  of  said  motion,  shall  be  served  formally  on  the  defendant  or 
claimant  by  the  United  States  marshal  by  delivering  to  him  a  certi- 
fied copy  thereof,  or  otherwise  serving  the  same  as  original  notices  of 
suit  in  the  same  court  are  served ;  and  if  the  defendant  or  claimant 
shall  fail  or  refuse  to  produce  such  book,  invoice,  or  paper  in  obedi- 
ence to  such  notice,  the  allegations  stated  in  the  said  motion  shall  be 
taken  as  confessed  unless  his  failure  or  refusal  to  produce  the  same 
shall  be  explained  to  the  satisfaction  of  the  court.  And  if  produced, 
the  said  attorney  shall  be  permitted,  under  the  direction  of  the  court, 
to  make  examination  (at  which  examination  the  defendant  or  claim- 
ant, or  his  agent,  may  be  present)  of  such  entries  in  said  book, 
invoice,  or  paper  as  relate  to  or  tend  to  prove  the  allegation  aforesaid, 
and  may  offer  the  same  in  evidence  on  behalf  of  the  United  States. 
But  the  owner  of  said  books  and  papers,  his  agent  or  attorney,  shall 
have,  subject  to  the  order  of  the  court,  the  custody  of  them,  except 
pending  their  examination  in  court  as  aforesaid. 

Claim  of  informer  to  be  certified. 

[7.]  Sec.  6.  That  no  payment  shall  be  made  to  any  person 
furnishing  information  in  any  case  wrherein  judicial  proceedings  shall 
have  been  instituted,  unless  his  claim  to  compensation  shall  have 
been  established  to  the  satisfaction  of  the  court  or  judge  having 
cognizance  of  such  proceedings,  and  the  value  of  his  services  duly 
certified  by  said  court  or  judge  for  the  information  of  the  Secretary 
of  the  Treasury  j  but  no  certificate  of  the  value  of  such  services 
shall  be  conclusive  of  the  amount  thereof.  And  when  any  fine, 
penalty,  or  forfeiture  shall  be  collected  without  judicial  proceedings, 
the  Secretary  of  the  Treasury  shall,  before  directing  payment  to  any 
person  claiming  such  compensation,  require  satisfactory  proof  that 
such  person  is  justly  entitled  thereto. 

Officers  not  to  receive  part  of  informer's  fee,  except,  &c. 

f8.]  Sec.  7.  That  except  in  cases  of  smuggling  as  aforesaid,  it 
shall  not  be  lawful  for  any  officer  of  the  United  States,  under  any 


4  ACT  OF  JUNE  22,  1874. 

pretense  whatever,  directly  or  indirectly,  to  receive,  accept,  or  con- 
tract for  any  portion  of  the  money  which  may,  under  any  of  the  pro- 
visions of  tli is  or  any  other  act,  accrue  to  any  such  person  furnish- 
ing* information;  and  any  such  officer  who  shall  so  receive,  accept, or 
contract  for  any  portion  of  the  money  that  may  accrue  as  aforesaid 
shall  be  guilty  of  a  misdemeanor,  and.  on  conviction  thereof,  shall  be 
liable  to  a  fine  not  exceeding  five  thousand  dollars,  or  imprisonment 
for  not  more  than  one  year,  or  boXh,  in  the  discretion  of  the  court, 
and  shall  not  be  thereafter  eligible  to  any  office  of  honor,  trust,  or 
emolument.  And  any  such  person  so  furnishing  information  as 
aforesaid,  who  shall  pay  to  any  such  officer  of  the  United  States,  or 
to  any  person  for  his  use,  directly  or  indirectly,  any  portion  of  said 
money,  or  any  other  valuable  thing,  on  account  of  or  because  of  such 
money,  shall  have  a  right  of  action  against  such  officer  or  other 
person,  and  his  legal  representatives,  to  recover  back  the  same,  or 
the  value  thereof. 

Who  may  Testify. 

[9.]  Sec.  8.  That  no  officer,  or  other  person  entitled  to  or  claim- 
ing compensation  under  any  provision  of  this  act,  shall  be  thereby 
disqualified  from  becoming  a  witness  in  any  action,  suit,  or  proceed- 
ing for  the  recovery,  mitigation,  or  remission  thereof,  but  shall  be 
subject  to  examination  and  cross-examination  in  like  manner  with 
other  witnesses,  without  being  thereby  deprived  of  any  right,  title, 
share,  or  interest  in  any  fine,  penalty,  or  forfeiture  to  which  such  ex- 
amination may  relate;  and  in  every  such  case  the  defendant  or  de- 
fendants may  appear  and  testify  and  be  examined  and  cross-ex- 
amined in  like  manner. 

Entry  of  Merchandise  over  $100  in  value  without  certified  invoice 

when  allowed. 

[10.  |  Sec.  9.  That  except  in  the  case  of  personal  effects  accom- 
panying the  passenger,  no  importation  exceeding  one  hundred  dollars 
in  dutiable  value  shall  be  admitted  to  entry  without  the  production 
of  a  duly-certified  invoice  thereof  as  required  by  law,  or  of  an  affi- 
davit made  by  the  owner,  importer,  or  consignee,  before  any  officer 
authorized  to  administer  oaths,  showing  why  it  is  impracticable  to 
produce  such  invoice.  (Treaty  Dtpt.  decisions  2 146-27 16-4025-4149- 
4234-4338-4380-4456-4637-5415.  See  also  Paragraph  122.) 

1 11.]  Sec.  10.  That  no  entry  shall  be  made  in  the  absence  of  a 
certified  invoice,  upon  affidavit  as  aforesaid,  unless  such  affidavit  be 
accompanied  by  a  statement,  in  the  form  of  an  invoice  or  otherwise, 
showing  either  the  actual  cost  of  the  merchandise  included  in  such 
importation,  or,  to  the  best  of  the  knowledge,  information,  and  be- 
lief of  the  deponent,  the  foreign  market  value  thereof;  which  state- 
ment shall  be  verified  by  the  owner,  importer,  consignee,  or  agent  de- 


ACT  OF  JUNE  22,  1874.  5 

siring  to  make  entry  of  the  merchandise,  and  which  oath  shall  be 
administered  by  the  collector  or  his  deputy. 

[12.]  Sec.  11.  That  before  such  oath  is  taken,  it  shall  be  lawful 
for  the  collector  or  deputy  administering  the  same  to  question  the 
deponent  touching  the  sources  of  his  knowledge,  information,  or 
belief  in  the  premises,  and  to  require  him  to  make  oath  to  the  same, 
and  to  produce  any  letter  or  paper,  in  his  possession  or  under  his 
control,  which  may  assist  the  officers  of  the  customs  in  ascertaining 
the  dutiable  value  of  the  importation,  or  any  part  thereof;  and  in 
default  of  such  production,  when  so  requested,  such  owner,  importer, 
consignee,  and  agent  shall  be  thereafter  debarred  from  producing  any 
such  letter  or  paper  for  the  purpose  of  avoiding  any  penalty  or  for- 
feiture incurred  under  this  act,  unless  he  shall  show  to  the  satisfac- 
tion of  the  court  that  it  was  not  in  his  power  to  produce  the  same 
when  so  demanded. 

Fraudulent  or  False  Invoices,  &c. 

[13.]  Sec.  12.  That  any  owner,  importer,  consignee,  agent,  or 
other  person  who  shall,  with  intent  to  defraud  the  revenue,  make,  or 
attempt  to  make,  any  entry  of  imported  merchandise,  by  means  of 
any  fraudulent  or  false  invoice,  affidavit,  letter,  or  paper,  or  by  means 
of  any  false  statement,  written  or  verbal,  or  who  shall  be  guilty  of 
any  willful  act  or  omission  by  means  whereof  the  United  States  shall 
be  deprived  of  the  lawful  duties,  or  any  portion  thereof,  accruing 
upon  the  merchandise,  or  any  portion  thereof,  embraced  or  referred 
to  in  such  invoice,  affidavit,  letter,  paper,  or  statement,  or  affected 
b3T  such  act  or  omission,  shall,  for  each  offense,  be  fined  in  any  sum 
not  exceeding  five  thousand  dollars  nor  less  than  fifty  dollars,  or  be 
imprisoned  for  any  time  not  exceeding  two  years,  or  both  ;  and,  in 
addition  to  such  fine,  such  merchandise  shall  be  forfeited ;  which 
forfeiture  shall  only  apply  to  the  whole  of  the  merchandise  in  the 
case  or  package  containing  the  particular  article  or  articles  of  mer- 
chandise to  which  such  fraud  or  .alleged  fraud  relates;  and  anything 
contained  in  any  act  which  provides  for  the  forfeiture  or  confiscation 
of  an  entire  invoice  in  consequence  of  any  item  or  items  contained 
in  the  same  being  undervalued,  be,  and  the  same  is  hereby,  repealed. 
(See  Paragraph  127  and  T ready  Dept.  decisions  4459  and  4013.) 

[14.]  Sec.  13.  That  any  merchandise  entered  by  any  j)erson  or 
persons  violating  any  of  the  provisions  of  the  preceding  section,  but 
not  subject  to  forfeiture  under  the  same  section,  may,  while  owned 
by  him  or  them,  or  while  in  his  or  their  possession,  to  double  the 
amount  claimed,  be  taken  by  the  collector  and  held  as  security  for 
the  payment  of  any  fine  or  fines  incurred  as  aforesaid,  or  may  be 
levied  upon  and  sold  on  execution  to  satisfy  any  judgment  recovered 
for  such  fine  or  fines.  But  nothing  herein  contained  shall  prevent 


6  ACT  OF  JUNE  22,  1874. 

any  owner  or  claimant  from  obtaining  a  release  of  such  merchandise 
on  giving  a  bond,  with  sureties  satisfactory  to  the  collector,  or,  in 
case  of  judicial  proceedings,  satisfactory  to  the  court,  or  the  judge 
thereof,  for  the  payment  of  any  fine  or  fines  so  incurred :  Provided, 
however  j  That  such  merchandise  shall  in  no  case  be  released  until 
all  accrued  duties  thereon  shall  have  been  paid  OF  secured. 

[15.]  Sec.  14.  Kepealed  by  Section  7  of  Act  of  March  3,  1883. 
(See  Paragraph  1247.) 

To  whom  violations  to  be  reported,  and  petitions  for  relief. 

[16.J  Sec.  IS.  That  it  shall  be  the  duty  of  any  officer  or  person 
employed  in  the  customs-revenue  service  of  the  United  States,  upon 
detection  of  any  violation  of  the  customs-laws,  forthwith  to  make 
complaint  thereof  to  the  collector  of  the  district,  whose  duty  it  shall 
be  promptly  to  report  the  same  to  the  district  attorney  of  the  district 
in  which  such  frauds  shall  be  committed.  Immediately  upon  the 
receipt  of  such  complaint,  if,  in  his  judgment,  it  can  be  sustained,  it 
shall  be  the  duty  of  such  district  attorney  to  cause  investigation  into 
the  facts  to  be  made  before  a  United  States  commissioner  having 
jurisdiction  thereof,  and  to  initiate  proper  proceedings  to  recover  the 
fines  and  penalties  in  the  premises,  and  to  prosecute  the  same  with 
the  utmost  diligence  to  final  judgment. 

[17.]  Sec.  16.  That  in  all  actions,  suits,  and  proceedings  in  any 
court  of  the  United  States  now  pending  or  hereafter  commenced  or 
prosecuted  to  enforce  or  declare  the  forfeiture  of  any  goods,  wares,  or 
merchandise,  or  to  recover  the  value  thereof,  or  any  other  sum  alleged 
to  be  forfeited  by  reason  of  any  violation  of  the  provisions  of  the 
customs-revenue  laws,  or  any  of  such  provisions,  in  which  action, 
suit,  or  proceeding  an  issue  or  issues  of  fact  shall  have  been  joined, 
it  shall  be  the  duty  of  the  court,  on  the  trial  thereof,  to  submit  to  the 
jury,  as  a  distinct  and  separate  proposition,  whether  the  alleged  acts 
were  done  with  an  actual  intention  to  defraud  the  United  States,  and 
to  require  upon  such  proposition  a  special  finding  by  such  jury ;  or, 
if  such  issues  be  tried  by  the  court  without  a  jury,  it  shall  be  the 
duty  of  the  court  to  pass  upon  and  decide  such  proposition  as  a  dis- 
tinct and  separate  finding  of  fact  ;  and  in  such  cases,  unless  intent  to 
defraud  shall  be  so  found,  no  fine,  penalty,  or  forfeiture  shall  be  im- 
posed. 

[18.]  Sec.  17.  That  whenever,  for  an  alleged  violation  of  the 
customs-revenue  laws,  any  person  who  shall  be  charged  with  having 
incurred  any  fine,  penalty,  forfeiture,  or  disability  other  than  im- 
prisonment, or  shall  be  interested  in  any  vessel  or  merchandise  seized 
or  subject  to  seizure,  when  the  appraised  value  of  such  vessel  or  mer- 
chandise is  not  less  than  one  thousand  dollars,  shall  present  his  peti- 


ACT  OF  JUNE  22,  1874.  7 

tion  to  the  judge  of  the  district  in  which  the  alleged  violation 
occurred,  or  in  which  the  property  is  situated,  setting  forth,  truly  and 
particularly,  the  facts  and  circumstances  of  the  case,  and  praying  for 
relief,  such  judge  shall,  if  the  case,  in  his  judgment,  requires,  proceed 
to  inquire,  in  a  summary  manner  into  the  circumstances  of  the  case, 
at  such  reasonable  time  as  may  be  fixed  by  him  for  that  purpose,  of 
which  the  district  attorney  and  the  collector  shall  be  notified  by  the 
petitioner,  in  order  that  they  may  attend  and  show  cause  why  the 
petition  should  be  refused. 

[19.]  Sec.  18.  That  the  summary  investigation  hereby  provided 
for  may  be  held  before  the  judge  to  whom  the  petition  is  presented, 
or,  if  he  shall  so  direct,  before  any  United  States  commissioner  for 
such  district,  and  the  facts  appearing  thereon  shall  be  stated  and 
annexed  to  the  petition,  and,  together  with  a  certified  copy  of  the 
evidence,  transmitted  to  the  Secretary  of  the  Treasury,  who  shall 
thereupon  have  power  to  mitigate  or  remit  such  fine,  penalty,  or  for- 
feiture, or  remove  such  disability,  or  any  part  thereof,  if,  in  his 
opinion,  the  same  shall  have  been  incurred  without  willful  negligence 
or  any  intention  of  fraud  in  the  person  or  persons  incurring  the  same, 
and  to  direct  the  prosecution,  if  any  shall  have  been  instituted  for 
the  recovery  thereof,  to  cease  and  be  discontinued  upon  such  terms 
or  conditions  as  he  may  deem  reasonable  and  just. 

Officers  when  deemed  guilty  of  Felony. 

[20.]  Sec.  19.  That  it  shall  not  be  lawful  for  any  officer  or  officers 
of  the  United  States  to  compromise  or  abate  any  claim  of  the  United 
States  arising  under  the  customs  laws,  for  any  fine,  penalty,  or  for- 
feiture incurred  by  a  violation  thereof;  and  any  officer  or  person  who 
shall  so  compromise  or  abate  any  such  claim,  or  attempt  to  make 
such  compromise  or  abatement,  or  in  any  manner  relieve  or  attempt 
to  relieve  from  such  fine,  penalty,  or  forfeiture,  shall  be  deemed 
guilty  of  a  felony,  and,  on  conviction  thereof,  shall  suffer  imprison- 
ment not  exceeding  ten  years,  and  be  fined  not  exceeding  ten  thou- 
sand dollars ;  Provided,  however,  That  the  Secretary  of  the  Treasury 
shall  have  power  to  remit  any  fines,  penalties,  or  forfeitures,  or  to 
compromise  the  same,  in  accordance  with  existing  law.  (See  Para- 
graph 335.) 

Applicants  for  remission  of  Fines,  &c. 

[21.]  Sec.  20.  That  whenever  any  application  shall  be  made  to 
the  Secretary  of  the  Treasury  for  the  mitigation  or  remission  of  any 
fine,  penalty,  or  forfeiture,  or  the  refund  of  any  duties,  in  case  the 
amount  involved  is  not  less  than  one  thousand  dollars,  the  applicant 
shall  notify  the  district  attorney  and  the  collector  of  customs  of  the 
district  in  which  the  duties,  fine,  penalty,  or  forfeiture  accrued  5  and 


8  ACT  OF  JUNE   22,  1874. 

it  shall  be  the  duty  of  such  collector  and  district  attorney  to  furnish 
to  the  Secretary  of  the  Treasury  all  practicable  information  neces- 
sary to  enable  him  to  protect  the  interests  of  the  United  States. 

Liquidation  of  Entry,  when  conclusive. 

[22.]  Sec.  21.  That  whenever  any  goods,  ware's,  and  merchandise 
shall  have  been  entered  and  passed  free  of  duty,  and  whenever  duties 
upon  any  imported  goods,  wares,  and  merchandise  shall  have  been 
liquidated  and  paid,  and  such  goods,  wares,  and  merchandise  shall 
have  been  delivered  to  the  owner,  importer,  agent,  or  consignee,  such 
entry  and  passage  free  of  duty  and  such  settlement  of  duties  shall, 
after  the  expiration  of  one  year  from  the  time  of  entry,  in  the  absence 
of  fraud  and  in  the  absence  of  protest  by  the  owner,  importer,  agent, 
or  consignee,  be  final  and  conclusive  upon  all  parties.  (Treaty  Dept. 
decisions,  4588,  5526.) 

Suits  to  be  commenced  within  three  Years. 

[23.]  Sec.  22.  That  no  suit  or  action  to  recover  any  pecuniary 
penal ty  or  forfeiture  of  property  accruing  under  the  customs-revenue 
laws  of  the  United  States  shall  be  instituted  unless  such  suit  or 
action  shall  be  commenced  within  three  years  after  the  time  when 
such  penalty  or  forfeiture  shall  have  accrued  j  Provided,  That  the 
time  of  the  absence  from  the  United  States  of  the  person  subject  to 
such  penalty  or  forfeiture,  or  of  any  concealment  or  absence  of  the 
property,  shall  not  be  reckoned  within  this  period  of  limitation. 

[24.]  (Sec.  23.  Fixes  salaries  of  certain  collectors,  naval  officers, 
and  surveyors.) 

Secretary  of  Treasury  to  control  and  regulate  bonded  warehouses, 
general-order  stores,  &c. 

[25.]  See.  24:.  That  the  Secretary  of  the  Treasury  shall,  from  time 
to  time,  make  such  regulations  as  he  may  deem  necessary  for  the  con- 
duct and  management  of  the  bonded  warehouses,  general-order 
stores,  and  other  depositories  of  the  imported  merchandise  through- 
out the  United  States;  all  regulations  or  orders  issued  by  collectors 
of  customs  in  regard  thereto  shall  be  subject  to  revision,  alteration, 
or  revocation  by  him;  and  no  warehouse  shall  be  bonded  and  no 
general-order  store  established  without  his  authority  and  approval. 
And  it  shall  be  the  duty  of  the  Secretary  of  the  Treasury,  in  granting 
permits  to  establish  general-order  warehouses,  to  require  such  ware- 
house or  warehouses  to  be  located  contiguous,  or  as  near  as  may  be, 
to  the  landing  places  of  steamers  and  vessels  from  foreign  ports  ; 
and  that  no  officer  of  the  customs  shall  have  any  personal  ownership 
of,  or  interest  in,  any  bonded  warehouse  or  general-order  store. 


ACT  OF  JUNE  22,  1874. 


Cartage  to  be  let  to  lowest  bidder. 

[26.]  Sec.  25.  That  public  cartage  of  merchandise  in  the  custody 
of  the  Government  shall  be  let  after  not  less  than  thirty  days'  notice 
of  such  letting  to  the  lowest  responsible  bidder  giving  sufficient 
security,  and  shall  be  subject  to  regulations  approved  by  the  Secre- 
tary of  the  Treasury. 

Repeal  of  inconsistent  acts. 

[27.]  Sec.  26.  That  all  acts  and  parts  of  acts  inconsistent  with 
the  provisions  of  this  act  are  hereby  repealed  ;  that  nothing  herein 
contained  shall  affect  existing  rights  of  the  United  States;  and  in 
all  cases  in  which  prosecutions  have  been  actually  commenced  for 
forfeitures  incurred,  the  Secretary  of  the  Treasury  shall  have  power 
to  make  compensation,  as  provided  in  the  fourth  section  of  this  act, 
to  the  persons  who  would,  under  former  laws,  have  been  entitled  to 
share  in  the  distribution  of  such  forfeitures. 


ACT  OF  JUNE  22,  1874. 

[From  U.  S.  Statutes,  vol.  18,  page  194.] 

AN  ACT  to  admit  free  of  duty  merchandise  sunk  for  two  years  and  after- 
ward recovered. 

[28.]  Be  it  enacted  by  the  Senate  and  House  of  Representatives  of 
the  United  States  of  America,  in  Congress  assembled,  That  whenever 
any  ship  or  vessel,  laden  with  merchandise  in  whole  or  in  part  sub- 
ject to  duty,  shall  have  been  sunk  in  any  river,  harbor,  bay,  or  waters 
subject  to  the  jurisdiction  of  the  United  States  and  within  its  limits, 
and  shall  have  remained  so  sunk  for  the  period  of  not  less  than  two 
years,  and  shall  be  abandoned  by  the  owners  thereof,  any  person  or 
persons,  who  may  raise  any  portion  of  the  cargo  of  such  ship  or 
vessel,  shall  be  permitted  to  bring  the  merchandise  so  recovered  into 
the  port  nearest  to  the  place  where  such  ship  or  vessel  was  so  sunk 
free  from  the  payment  of  any  duty  thereupon,  and  without  being 
obliged  to  enter  the  same  at  the  custom  house,  under  such  rules  and 
regulations  as  the  Secretary  of  the  Treasury  may  prescribe.  (See 
Paragraph  1237.) 


10  ACT  OF  JUNE  22,  1874. 


ACT  OF  JUNE  22,  1874. 

AN  ACT  to  revise  and  consolidate  the  Statutes  of  the  United  States,  in  force 
on  the  first  day  of  December,  Anno  Domini  one  thousand  eight  hundred 
and  seventy-three. 

TITLE     XXXIII.* 

[From  Revised  Statutes  of  the  U.  S.— 2d  Edition,  1878.— Page  489.] 

DUTIES  UPOX  IMPORTS. 

[Section  6  of  the  act  of  March  3,  1883,  (Paragraph  403,)  is  sub- 
stituted for  this  Title,  but  the  following  section  2506  remains  in  force 
in  accordance  with  Section  11  of  said  act  of  March  3,  1883,  (Para- 
graph 1252,)  also  see  Treaty  Dept.  decision  No.  2171. J 

Fish  Oil  and  Fish  the  produce  of  the  Fisheries  of  Canada,  Prince 
Edward's  Island,  Newfoundland,  when  free. 

[29.J  Sec.  2506.  Whenever  the  President  of  the  United  States 
shall  receive  satisfactory  evidence  that  the  Imperial  Parliament  of 
Great  Britain,  the  Parliament  of  Canada,  and  the  legislature  of 
Prince  Edward's  Island  have  passed  laws  on  their  part  to  give  full 
effect  to  the  provisions  of  the  treaty  between  the  United  States  and 
Great  Britain  signed  at  the  city  of  Washington  on  the  eighth  day  of 
May,  eighteen  hundred  and  seventy-one,  as  contained  in  articles 
eighteenth  to  twenty-fifth,  inclusive,  and  article  thirtieth  of  said 
treaty,  he  is  hereb}^  authorized  to  issue  his  proclamation  declaring 
that  he  has  such  evidence,  and  thereupon,  from  the  date  of  such 
proclamation,  and  so  long  as  the  said  articles  eighteenth  to  twenty- 
fifth  inclusive,  and  article  thirtieth  of  said  treaty,  shall  remain  in 
force,  according  to  the  terms  and  conditions  of  article  thirty-third  of 
said  treaty,  all  fish-oil  and  fish  of  all  kinds,  (except  fish  of  the  inland 
lakes  and  of  the  rivers  falling  into  them,  and  except  fish  preserved 
in  oil,)  being  the  produce  of  the  fisheries  of  the  Dominion  of  Canada 
or  of  Prince  Edward's  Island,  shall  be  admitted  into  the  United 
States  free  of  duty,  and  whenever  the  colony  of  Newfoundland  shall 
give  its  consent  to  the  application  of  the  stipulations  and  provisions 
of  the  said  articles  eighteenth  to  twenty-fifth  of  said  treaty,  inclu- 
sive, to  that  colony,  and  the  legislature  thereof  and  the  Imperial 
Parliament  shall  pass  the  necessary  laws  for  that  purpose,  the  above- 
enumerated  articles,  being  the  produce  of  the  fisheries  of  the  colony 

*  Titles  1-32  of  the  revised  statutes  do  not  relate  to  "  Duties  upon  Im- 
ports " — see  foot  note  to  Paragraph  334. 


TITLE  34— EEVISED  STATUTES— CH.  4.  11 

of  Newfoundland,  shall  be  admitted  into  the  United  States  free  of 
duty,  from  and  after  the  date  of  a  proclamation  by  the  President  of 
the  United  States,  declaring  that  he  has  satisfactory  evidence  that 
the  said  colony  of  Newfoundland  has  consented,  in  a  due  and  proper 
manner,  to  have  the  provisions  of  the  said  articles  eighteenth  to 
twenty-fifth,  inclusive,  of  the  said  treaty  extended  to  it,  and  to  allow 
the  United  States  the  full  benefits  of  all  the  stipulations  therein 
contained,  and  shall  be  so  admitted  free  of  duty,  so  long  as  the. said 
articles  eighteenth  to  twenty-fifth,  inclusive,  and  article  thirtieth,  of 
said  treaty,  shall  remain  in  force,  according  to  the  terms  and  condi- 
tions of  article  thirty-third  of  said  treaty  ;  but  the  provisions  of  this 
section  shall  not  apply  to  any  articles  of  merchandise  mentioned 
therein  which  were  held  in  bond  by  the  customs  officers  of  the 
United  States  on  the  first  day  of  July,  eighteen  hundred  and  seventy- 
three.  *  (See  Paragraph  347.) 


TITLE    XXXIV. 

COLLECTION  or  DUTIES  UPON  IMPORTS. 


CHAPTER   FOUR. 
ENTRY    OF    MERCHANDISE. 

[From  Revised  Statutes  of  the  U.  S.— 2d  Edition,  1878.— Page  536.J 

Definition  of  words  "  Merchandise,"  "  Port "  and  "  Master." 

[30.]  Sec.  2706.  The  word  "  merchandise,"  as  used  in  this  Title, 
may  include  goods,  wares,  and  chattels  of  every  description  capable 
of  being  imported.  (Treas'y  Dept.  decision  2751.) 

[31.]  Sec.  2767.  The  word  "  port,"  as  used  in  this  Title,  may 
include  any  place  from  which  merchandise  can  be  shipped  for  importa- 
tion, or  at  which  merchandise  can  be  imported. 

[32.]  Sec.  2768.  The  word  "  master,"  as  used  in  this  Title,  may 
include  any  person  having  the  chief  charge  or  command  of  the 
employment  and  navigation  of  a  vessel. 


*  The  Produce  of  the  Fisheries  of  Canada  or  of  Prince  Edward's  Island 
admitted  free  of  duty,  (Treas'y  Dept.  decision  1622  ;)  Newfoundland  (Treas'y 
Dept.  decision  1837;)  and  Labrador  (Treas'y  Dept.  decision  1981.) — British 
Columbia  not  entitled  to  the  benefits  of  this  section  (Treas'y  Dept.  decision 
3354.) 


12  ENTRY  OF  MERCHANDISE. 


Departure  from  prescribed  forms. 

[33.]  Sec.  2760.  In  cases  where  the  forms  of  official  documents, 
as  prescribed  by  this  Title,  shall  be  substantially  complied  with  and 
observed,  according  to  the  true  intent  thereof,  no  penalty  or  forfeiture 
shall  be  incurred  by  a  deviation  therefrom. 

Where  vessels  from  foreign  ports  may  enter  and  unlade. 

[34.]  Sec.  2770.  It  shall  not  be  lawful  to  make  entry  of  any 
vessel  which  shall  arrive  within  the  United  States,  from  any  foreign 
port,  or  of  the  cargo  on  board  such  vessel,  elsewhere  than  at  one  of 
the  ports  of  entry  designated  in  chapter  one  of  this  Title;  nor  to 
unlade  the  cargo,  or  any  part  thereof,  elsewhere  than  at  one  of  the 
ports  of  delivery  therein  designated,  except  that  every  port  of  entry 
shall  be  also  a  port  of  delivery.  This  section  shall  not  prevent  the 
master  or  commander  of  any  vessel  from  making  entry  with  the 
collector  of  any  district  in  which  such  vessel  may  be  owned,  or  from 
which  she  may  have  sailed  on  the  voyage  from  which  she  shall  then 
have  returned. 

[35.]  Sec.  2771.  Vessels  which  are  not  vessels  of  the  United 
States  shall  be  admitted  to  unlade  only  at  ports  of  entry  established 
by  law;  and  no  such  vessel  shall  be  admitted  to  make  entry  in  any 
other  district  than  in  the  one  in  which  she  shall  be  admitted  to 
unlade. 

[36.]  Sec.  2772.  The  master  of  every  vessel  bound  to  a  port  of 
delivery  only,  in  any  district,  shall  first  come  to  at  the  port  of  entry 
of  such  district,  with  his  vessel,  and  there  make  report  and  entry  in 
writing,  and  pay  all  duties  required  by  law,  port  fees  and  charges, 
before  such  vessel  shall  proceed  to  her  port  of  delivery.  Any  master 
of  a  vessel  who  shall  proceed  to  a  port  of  delivery  contrary  to  such 
directions  shall  be  liable  to  a  penalty  of  five  hundred  dollars,  to  be 
recovered  with  costs  of  suits. 

[37.]  Sec.  2773.  If  any  vessel,  having  arrived  within  the  limits 
of  any  collection  district,  from  any  foreign  port,  departs,  or  attempts 
to  depart  from  the  same,  unless  to  proceed  on  her  way  to  some  more 
interior  district  to  which  she  may  be  bound,  before  report  or  entry 
shall  have  been  made  by  the  master  with  the  collector  of  some  dis- 
trict, the  master  shall  be  liable  to  a  penalty  of  four  hundred  dollars  j 
and  any  collector,  naval  officer,  surveyor,  or  commander  of  any  reve- 
nue-cutter may  cause  such  vessel  to  be  arrested  and  brought  back 
to  the  most  convenient  port  of  the  United  States.  If,  however,  it  is 
made  to  appear  by  the  oath  of  the  master,  and  of  the  person  next  in 
command,  or  by  other  sufficient  proof  to  the  satisfaction  of  the  col- 
lector of  the  district  within  which  such  vessel  shall  afterwards  come, 


TITLE  34— REVISED   STATUTES— CH.  4.  13 

» 

or  to  the  satisfaction  of  the  court  in  which  the  prosecution  for  such 
penalty  may  be  had,  that  the  departure  or  attempt  to  depart  was 
occasioned  by  stress  of  weather,  pursuit  or  duress  of  enemies,  or 
other  necessity,  the  penalty  imposed  by  this  section  shall  not  be 
incurred. 

Master  to  make  Report  on  arrival  of  Vessel. 

[38.]  Sec,  27?4.  Within  twenty-four  hours  after  the  arrival  of 
any  vessel,  from  any  foreign  port,  at  any  port  of  the  United  States 
established  by  law,  at  which  an  officer  of  the  customs  resides,  or 
within  any  harbor,  inlet,  or  creek  thereof,  if  the  hours  of  business  at 
the  office  of  the  chief  officer  of  the  customs  at  such  port  will  permit, 
or  as  soon  thereafter  as  such  hours  will  permit,  the  master  shall 
repair  to  such  office,  and  make  report  to  the  chief  officer,  of  the 
arrival  of  the  vessel;  and  he  shall,  within  forty-eight  hours  after  such 
arrival,  make  a  further  report  in  writing,  to  the  collector  of  the  dis- 
trict, which  report  shall  be  in  the  form,  and  shall  contain  all  the 
particulars  required  to  be  inserted  in,  and  verified  like,  a  manifest. 
Every  master  who  shall  neglect  or  omit  to  make  either  of  such 
reports  and  declarations,  or  to  verify  any  such  declaration  as  required, 
or  shall  not  fully  comply  with  the  true  intent  and  meaning  of  this 
section,  shall,  for  each  offense,  be  liable  to  a  penalty  of  one  thousand 
dollars.  (See  Paragraphs  71  and  75.)  (Treaty  Dept.  decisions,  3350, 
4107.) 

Special  report  of  Spirits  and  Wines. 

[39.]  Sec.  2773.  The  master  of  any  vessel  having  on  board  dis- 
tilled spirits,  or  wines,  shall,  within  forty-eight  hours  after  his  arrival, 
whether  the  same  be  at  the  first  port  of  arrival  of  such  vessel  or  not, 
in  addition  to  the  requirements  of  the  preceding  section,  report  in 
writing  to  the  surveyor  or  officer  acting  as  inspector  of  the  revenue 
of  the  port  at  which  he  has  arrived,  the  foreign  port  from  which  he 
last  sailed,  the  name  of  his  vessel,  his  own  name,  the  tonnage  and 
denomination  of  such  vessel,  and  to  what  nation  belonging,  together 
with  the  quantity  and  kinds  of  spirits  and  wines,  on  board  of  the 
vessel,  particularizing  the  number  of  casks,  vessels,  cases,  or  other 
packages  containing  the  same,  with  their  marks  and  numbers,  as 
also  the  quantity  and  kinds  of  spirits  and  wines,  on  board  such 
vessel  as  sea-stores,  and  in  default  thereof  he  shall  be  liable  to  a 
penalty  of  five  hundred  dollars,  and  any  spirits  omitted  to  be  reported 
shall  be  forfeited. 

Exception  as  to  goods  destined  for  foreign  port. 

[40.]  Sec.  2776.  Any  vessel  may  proceed  with  any  merchan- 
dise brought  in  her,  and,  in  the  manifest  delivered  to  the  collector  of 
the  customs,  reported  as  destined  for  any  foreign  port,  from  the  dis- 


U  ENTRY   OF   MERCHANDISE, 

• 

trict  within  which  such  vessel  shall  first  arrive  to  such  foreign  port 
without  paying  or  securing  the  payment  of  any  duties  upon  such 
merchandise  as  shall  be  actualty  re-exported  in  the  vessel.  But  the 
manifest  so  declaring  to  re-export  such  merchandise  shall  be  delivered 
to  such  collector  within  forty-eight  hours  after  the  arrival  of  the 
vessel.  And  the  master  of  such  vessel  shall  give  bond  as  required 
by  the  next  section. 

[41.]  Sec.  2777.  The  master  of  any  vessel  so  destined  for  a 
foreign  port  shall  give  bond,  with  one  or  more  sureties,  in  a  sum 
equal  to  the  amount  of  the  duties  upon  the  merchandise,  as  the  same 
shall  be  estimated  by  the  collector  and  naval  officer  of  the  port  where 
the  report  shall  be  made,  to  the  satisfaction  of  the  collector,  with 
condition  that  the  merchandise,  or  any  part  thereof,  shall  not  be 
landed  within  the  United  States,  unless  due  entry  thereof  shall  have 
been  first  made  and  the  duties  thereupon  paid,  according  to  law. 
Such  bond  shall  be  taken  for  the  same  period,  and  canceled  in  like 
manner,  as  a  bond  given  for  obtaining  drawback  of  duties.  No  such 
bond  shall  be  required  in  respect  to  merchandise  on  board  of  any 
vessel  which  has  put  into  the  United  States  from  a  necessity,  shown 
as  prescribed  in  section  twenty-seven  hundred  and  seventy-three. 

[42.]  Sec.  2778.  The  collector  receiving  any  bond  conditioned 
for  the  payment  of  duties  upon  merchandise  reported  as  destined  for 
a  foreign  port,  in  case  the  same  shall  be  landed  within  the  United 
States,  or  any  other  bonds  taken  upon  the  exportation  of  merchan- 
dise entitled  to  drawback,  shall  immediately  after  the  time  when  by 
the  conditions  of  the  same  they  ought  to  be  canceled,  put  the  same 
in  suit,  provided  the  proof  of  the  occurrence  of  such  a  necessity  as 
excuses  a  landing  of  such  goods  within  the  United  States  has  not 
been  produced,  or  further  time  granted  therefor  by  the  Secretary 
of  the  Treasury. 

Vessels  may  proceed  to  other  Districts. 

[43.]  Sec.  2779.  Any  vessel  in  which  any  merchandise  is 
brought  into  the  United  States  from  any  foreign  port,  and  which 
is  specified  in  the  manifest  verified  before  the  collector  of  the  port 
in  which  such  vessel  first  arrives,  to  be  destined  for  other  districts, 
may  proceed  with  the  same  from  district  to  district  within  the 
United  States,  in  order  to  the  landing  or  delivery  thereof;  and  the 
duties  on  such  of  the  merchandise  only  as  shall  be  lauded  in  any 
district  shall  be  paid  within  such  district. 

Copy  of  report  and  manifest  with  Collectors'  certificate,  required. 

[44.J  Sec.  2780.  Before  any  vessel  departs  from  the  district  in 
which  she  shall  first  arrive  for  another  district,  provided  such  depar- 
ture is  not  within  forty-eight  hours  after  her  arrival  within  such  dis- 


TITLE  34— REVISED   STATUTES— OH.  4.  15 

I 

trict,  with  merchandise  brought  in  such  vessel  from  a  foreign  port 
on  which  the  duties  have  not  been  paid,  the  master  shall  obtain  from 
the  collector  of  the  district  from  which  she  is  about  to  depart,  who 
is  hereby  required  to  grant  the  same,  a  copy  of  the  report  and  mani- 
fest made  by  such  master,  certified  by  the  collector,  to  which  copy 
shall  be  annexed  a  certificate  of  the  quantity  and  particulars  of  the 
merchandise  which  appears  to  him  to  have  been  lauded  within  his 
district,  or  of  the  quantity  and  particulars  of  the  merchandise  which 
remains  on  board  and  upon  which  the  duties  are  to  paid  in  some 
other  district. 

Report  or  entry  in  other  Districts  prescribed. 

[45.]  Sec.  2781.  Within  twenty  four  hours  after  the  arrival  of 
such  vessel  within  any  other  district,  the  master  shall  make  report 
or  entry  to  or  with  the  collector  of  such  other  district,  producing  and 
showing  the  certified  copy  of  his  first  report,  together  with  a  certifi- 
cate from  each  collector  of  any  other  district  within  which  any  of 
the  -merchandise,  brought  in  such  vessel,  has  been  landed,  of  the 
quantity  and  particulars  of  such  merchandise  as  has  been  lauded  in 
each  district  respectively. 

[46.]  Sec.  2782.  The  master  shall,  however,  first  give  bond, 
with  one  or  more  sureties,  to  the  satisfaction  of  the  collector  of  the 
district  within  which  the  vessel  first  arrives,  in  a  sum  equal  to  the 
amount  of  the  duties  on  the  residue  of  the  merchandise,  according 
to  such  estimate  as  the  collector  shall  form  thereof,  with  condition 
that  the  residue  of  such  merchandise  shall  be  duly  entered  and 
delivered  in  another  district  for  which  the  same  has  been  reported 
to  be  destined. 

1 47.]  Sec.  2783.  The  bond  shall  be  canceled  or  discharged  with- 
in six  calendar  months  from  the  date  thereof,  by  the  production  of 
certificates  from  the  collectors  of  the  districts  for  which  the  merchan- 
dise has  been  reported,  showing  the  due  entry  and  delivery  of  the 
merchandise  in  such  districts,  or  upon  due  proof  to  the  satisfaction 
of  the  collector  by  whom  the  bond  was  taken,  and  to  the  naval  officer 
of  the  port,  if  any,  that  such  entry  and  delivery  were  prevented  by 
some  unavoidable  accident  or  casualty,  and  if  the  whole  or  any  part 
of  the  merchandise  has  not  been  lost,  that  it  has  been  duly  entered 
and  delivered  within  the  United  States. 

[48.]  Sec.  2784.  If  the  master  of  any  such  vessel  fails  by  his 
neglect  or  fault  to  obtain  the  copy  of  his  report  from  the  collector  of 
the  district  from  which  he  is  about  to  depart,  or  any  certificate  which 
he  ought  to  obtain,  or  neglects  to  exhibit  the  same  to  the  collector  of 
any  other  district  to  which  the  vessel  afterwards  proceeds,  within  the 
time  for  that  purpose  allowed,  he  shall  be  liable  to  a  penalty,  for 
every  such  neglect  or  omission,  of  five  hundred  dollars. 


16  ENTRY  OF  MERCHANDISE. 

Owner  or  Consignee  to  make  entry  of  Merchandise. 

[49.]  Sec.  2785.  The  owner  or  consignee  of  any  merchandise  on 
board  of  any  suck  vessel,  or,  in  case  of  his  absence  or  sickness,  his 
known  agent  or  factor  in  his  name,  shall,  within  fifteen  days  after 
the  report  of  the  master  to  the  collector  of  the  district  for  which 
such  merchandise  shall  be  destined,  make  entry  thereof  in  writing 
with  the  collector,  and  shall  in  such  entry  specify  the  name  of  the 
vessel  and  of  her  master,  in  which,  and  the  port  or  place  from  which 
such  merchandise  Avas  imported,  the  particular  marks,  numbers,  de- 
nomination, and  prime  cost,  including  charges  *  of  each  particular 
package  or  parcel  whereof  the  entry  shall  consist,  or,  if  in  bulk,  the 
quantity,  quality,  and  prime  cost,  including  charges  thereof,  particu- 
larly specifying  the  species  of  money  in  which  the  invoices  thereof 
are  made  out.  Such  entry  shall  be  subscribed  by  the  person  making 
it,  if  the  owner  or  consignee,  in  his  own  name,  or,  if  another  person,  in 
his  name  as  agent  or  factor,  for  the  owner  or  consignee.  The  person 
making  such  entry  shall  also  produce  to  the  collector  and  naval  offi- 
cer, if  any,  the  original  invoices  of  the  merchandise,  or  other  docu- 
ments received  in  lieu  thereof,  or  concerning  the  same,  in  the  same 
state  in  which  they  were  received,  with  the  bills  of  lading  for  the 
same;  which  invoices  shall  be  signed  by  the  persons  in  the  offices 
of  the  collector  and  naval  officer  who  have  compared  and  examined 
them. 

[50.]  Sec.  2780.  The  entries  to  be  made  by  any  importer,  con- 
signee, or  agent,  under  the  preceding  section,  shall  be  verified  by  the 
oath  of  the  person  making  the  same. 

[51.]  See.  2787.  Whenever  any  entry  is  made  with  the  collector 
of  any  district,  of  merchandise  imported  into  the  United  States  sub- 
ject to  dut3',  by  any  agent,  factor,  or  person,  other  than  the  person 
to  whom  it  belongs,  or  to  whom  it  is  ultimately  consigned,  the  collec- 
tor shall  take  a  bond  with  surety  from  such  agent,  factor,  or  person, 
in  the  penal  sum  of  one  thousand  dollars,  with  condition  that  the 
actual  owner  or  consignee  of  such  merchandise  shall  deliver  to  the 
collector  a  full  and  correct  account  of  the  merchandise  imported  by 
him,  or  for  him  on  his  own  account,  or  consigned  to  his  care,  in  the 
same  manner  and  form  as  required  in.  respect  to  an  entry  previous  to 
the  lauding  of  merchandise ;  which  account  shall  be  verified  by  a 
like  oath,  as  in  the  case* of  an  entry,  to  be  taken  and  subscribed  be- 
fore any  judge  of  the  United  States,  or  the  judge  of  any  court  of 
record  of  a  State,  or  before  any  collector  of  the  customs.  In  case  of 
the  payment  of  the  duties  at  the  time  of  entry,  by  any  factor  or 
agent,  on  the  merchandise  entered  by  him,  the  condition  of  the  bond 

*  (See  Paragraphs  1247  and  1248.) 


TITLE  34— REVISED  STATUTES— CH.  4.  17 

shall  be  to  produce  the  account  of  the  proper  owner,  or  consignee, 
verified  in  manner  as  before  directed,  within  ninety  days  from  the 
date  of  such  bond. 

[52.]  Sec.  2788.  Where  the  particulars  of  any  merchandise  are 
unknown,  in  lieu  of  the  entry  prescribed  by  section  twenty-seven 
hundred  and  eighty-five,  an  entry  thereof  shall  be  made  and  received 
according  to  the  circumstances  of  the  case ;  the  party  making  the 
same  declaring  upon  oath  all  that  he  knows  or  believes  concerning 
the  quality  arid  particulars  of  the  merchandise,  and  that  he  has  no 
other  knowledge  or  information  concerning  the  same. 

[53.]  Sec.  2789.  Whenever  an  entry  of  merchandise  is  imper- 
fect, for  want  of  invoices,  bills  of  lading,  or  for  any  other  cause,  the 
collector  shall  take  the  merchandise  into  his  custody,  until  the 
quantity,  quality,  or  value  thereof,  as  the  case  may  require,  can  be 
ascertained.  (See  Paragraph  11.) 

Vessel's  papers  to  be  produced  to  Collector. 

[54.]  Sec.  2790.  The  register,  or  other  document  in  lieu  thereof, 
together  with  the  clearance  and  other  papers  granted  by  the  officers 
of  the  customs  to  a  vessel  at  her  departure  from  the  port  from 
whence  she  may  have  arrived,  Mediterranean  passports  excepted, 
shall  previous  to  entry  be  produced  to  the  collector  with  whom  such 
entry  is  to  be  made,  and  shall  remain  in  his  office;  and  on  the  clear- 
ance of  such  vessel  the  register  and  other  documents  shall  be  re 
turned  to  the  master  or  owner  of  such  vessel. 

[55.]  Sec.  2791.  It  shall  not  be  necessary  for  the  master  of  any 
vessel  of  war,  or  of  any  vessel  employed  by  any  prince,  or  state,  as 
a  public  packet  for  the  conveyance  of  letters  and  dispatches,  and  not 
permitted  by  tbe  laws  of  such  prince  or  state  to  be  employed  in  the 
transportation  of  merchandise,  in  the  way  of  trade,  to  make  report 
and  entry. 

[56.]  Sec.  2792.  Vessels  used  exclusively  as  ferry-boats  carry- 
ing passengers,  baggage,  and  merchandise,  shall  not  be  required  to 
enter  and  clear,  nor  shall  the  masters  of  such  vessels  be  required  to 
present  manifests,  or  to  pay  entrance  or  clearance  fees,  or  fees  for 
receiving  or  certifying  manifests,  but  they  shall,  upon  arrival  in  the 
United  States,  be  required  to  report  such  baggage  and  merchandise 
to  the  proper  officer  of  the  customs  according  to  law. 

[57.]  Sec.  2793.  Enrolled  or  licensed  vessels  engaged  in  the 
foreign  and  coasting  trade  on  the  northern,  northeastern  and  north- 
western frontiers  of  the  United  States,  departing  from  or  arriving  at 
a  port  in  one  district  to  or  from  a  port  in  another  district,  and  also 
touching  at  intermediate  foreign  ports,  shall  not  thereby  become 
2 


18        .  ENTRY  OF  MERCHANDISE. 

liable  to  the  payment  of  entry  and  clearance  fees,  or  tonnage  tax,  as 
if  from  or  to  foreign  ports  ;  but  such  vessels  shall,  notwithstanding, 
be  required  to  enter  and  clear.  (See  Paragraph  302.) 

Importer  to  make  separate  entry  of  Spirits  and  Wines. 

[58.]  Sec.  2794.  Every  importer  of  distilled  spirits  or  wines,  or 
persons  to  whom  distilled  spirits  or  wines  are  consigned,  shall  make 
a  separate  and  additional  entry  thereof,  specifying  the  name  of  the 
vessel,  and  her  master,  in  which,  and  the  place  from  which,  such 
spirits  or  wines  were  imported,  together  with  the  quantity  and 
quality  thereof,  and  a  particular  detail  of  the  casks  or  receptacles 
containing  the  same,  with  their  marks  and  numbers  ;  such  entry  shall 
be  subscribed  by  the  person  making  the  same,  for  himself,  or  in  be- 
half of  the  person  for  whom  such  entry  is  made,  and  shall  be  certi 
fied  by  the  collector,  before  whom  it  is  made,  as  a  true  copy,  and  con- 
formable to  the  general  entry  before  directed,  in  respect  to  all  dis- 
tilled spirits  and  wines  therein  contained  ;  such  entry  thus  certified 
shall  be  transmitted  to  the  surveyor  or  officer  acting  as  inspector 
of  the  revenue  for  the  port  where  it  is  intended  to  commence  the 
delivery  of  such  spirits  or  wines. 

Sea-Stores  to  be  Specified,  &c. 

[59.]  Sec.  2795.  In  order  to  ascertain  what  articles  ought  to  be 
exempt  from  duty  as  the  sea-stores  of  a  vessel,  the  master  shall  par- 
ticularly specify  the  articles,  in  the  report  or  manifest  to  be  by  him 
made,  designating  them  as  the  sea-stores  of  such  vessel ;  and  in  the 
oath  to  be  taken  by  such  master,  on  making  such  report,  he  shall  de- 
clare that  the  articles  so  specified  as  sea-stores  are  truly  such,  and 
are  not  intended  by  way  of  merchandise  or  for  sale;  whereupon  the 
articles  shall  be  free  from  duty. 

[60.]  Sec.  2790.  Whenever  it  appears  to  the  collector  to  whom 
a  report  and  manifest  of  sea-stores  are  delivered,  together  with  the 
naval  officer,  where  there  is  one,  or  alone,  where  there  is  no  naval 
officer,  that  the  quantities  of  the  articles,  or  any  part  thereof,  reported 
as  sea-stores,  are  excessive,  the  collector,  jointly  with  the  naval 
officer,  or  alone,  as  the  case  may  be,  may  in  his  discretion  estimate 
the  amount  of  the  duty  on  such  excess;  which  shall  be  forthwith 
paid  by  the  master,  to  the  collector,  on  pain  of  forfeiting  the  value  of 
such  excess.  (Treaty  Dept.  decisions  4420-4438-4544  and  4935.) 

[61.]  Sec.  2797.  If  any  other  or  greater  quantity  of  articles  are 
found  on  board  such  vessel  as  sea-stores  than  are  specified  in  an 
entry  of  sea-stores,  or  if  any  of  the  articles  are  lauded  without  a  per- 
mit first  obtained  from  the  collector,  and  naval  officer  if  any,  for  that 
purpose,  all  such  articles  as  are  not  included  in  the  report  or  manifest 
by  the  master,  and  all  which  are  landed  without  a  permit,  shall  be 


TITLE  34— KEVIStfD  STATUTES— CH.  4.  19 

forfeited,  and  may  be  seized ;  and  the  master  shall  moreover  be  liable 
to  a  penalty  of  treble  the  value  of  the  articles  omitted  or  lauded. 

Steam-Vessels  may  retain  Coal  on  board. 

[62.]  Sec.  2798.  The  master  of  any  vessel  propelled  by  steam, 
arriving  at  any  port  in  the  United  States,  may  retain  all  the  coal 
such  vessel  may  have  on  board  at  the  time  of  her  arrival,  and  may 
proceed  with  such  coal  to  a  foreign  port,  without  being  required  to 
land  the  same  in  the  United  States  or  to  pay  any  duty  thereon. 

Entry  of  Baggage  and  Tools. 

[63.]  Sec.  2799.  In  order  to  ascertain  what  articles  ought  to  be 
exempted  as  the  wearing  apparel,  and  other  personal  baggage,  and 
the  tools  or  implements  of  a  mechanical  trade  only,  of  persons  who 
arrive  in  the  United  States,  due  entry  thereof,  as  of  other  merchan- 
dise, but  separate  and  distinct  from  that  of  any  other  merchandise, 
imported  from  a  foreign  port,  shall  be  made  with  the  collector  of  the 
district  in  which  the  articles  are  intended  to  be  landed  by  the  owner 
thereof,  or  his  agent,  expressing  the  persons,  by  whom  or  for  whom 
such  entry  is  made,  and  particularizing  the  several  packages,  and 
their  contents,  with  their  marks  and  numbers ;  and  the  person  who 
shall  make  the  entry  shall  take  and  subscribe  an  oath  before  the 
collector,  declaring  that  the  entry  subscribed  by  him  and  to  which 
the  oath  is  annexed  contains,  to  the  best  of  his  knowledge  and  belief, 
a  just  and  true  account  of  the  contents  of  the  several  packages  men- 
tioned in  the  entry,  specifying  the  name  of  the  vessel,  of  her  master, 
and  of  the  port  from  which  she  has  arrived ;  and  that  such  packages 
contain  no  merchandise  whatever  other  than  wearing  apparel,  per- 
sonal baggage,  or,  as  the  case  may  be,  tools  of  trade,  specifying  it ; 
that  they  are  all  the  property  of  a  person  named  who  has  arrived,  or 
is  shortly  expected  to  arrive  in  the  United  States,  and  are  not 
directly  or  indirectly  imported  for  any  other,  or  intended  for  sale. 

[64.]  Sec.  2800.  Whenever  the  person  making  entry  of  any 
articles  as  wearing  apparel,  personal  baggage,  tools,  or  implements, 
is  not  the  owner  of  them,  he  shall  give  bond  with  one  or  more  sure- 
ties, to  the  satisfaction  of  the  collector,  in  a  sum  equal  to  the  duties 
on  like  articles  imported  subject  to  the  duty,  upon  the  condition  that 
the  owner  of  the  articles  shall,  within  one  year,  personally  make  an 
oath  such  as  is  prescribed  in  the  preceding  section. 

[65.]  Sec.  2801.  On  compliance  with  the  two  preceding  sec- 
tions, and  not  otherwise,  a  permit  shall  be  granted  for  landing  such 
articles.  But  whenever  the  collector  and  the  naval  officer,  if  any, 
think  proper,  they  may  direct  the  baggage  of  any  person  arriving 
within  tbe  United  States  to  be  examined  by  the  surveyor  of  the  port, 
or  by  an  inspector  of  the  customs,  who  shall  make  a  return  of  the 


20  ENTEY  OF  MERCHANDISE. 

same;  and  if  any  articles  are  contained  therein  which  in  their 
opinion  ought  not  to  be  exempted  from  duty,  due  entry  of  them 
shall  be  made  and  the  duties  thereon  paid. 

Penalty  for  concealing  dutiable  Articles  in  Baggage. 

[66.]  Sec.  2802.  Whenever  any  article  subject  to  duty  is  found 
in  the  baggage  of  any  person  arriving  within  the  United  States, 
which  was  not,  at  the  time  of  making  entry  for  such  baggage,  men- 
tioned to  the  collector  before  whom  such  entry  was  made,  by  the  per- 
son making  entry,  such  article  shall  be  forfeited,  and  the  person  in 
whose  baggage  it  is  found  shall  be  liable  to  a  penalty  of  treble  the 
value  of  such  article. 

Baggage  in  Transit  to  a  Foreign  Country. 

[67.]  Sec.  2803.  Any  baggage  or  personal  effects  arriving  in 
the  United  States,  in  transit  to  any  foreign  country,  may  be  delivered 
by  the  parties  having  it  in  charge  to  the  collector  of  the  proper  dis- 
trict, to  be  by  him  retained  without  the  payment  or  exaction  of  any 
import  duty,  and  to  be  delivered  to  such  parties  on  their  departure 
for  their  foreign  destination,  under  such  rules,  regulations,  and  fees 
as  the  Secretary  of  the  Treasury  may  prescribe. 

Cigars.— Restrictions  upon  Importation. 

[68.]  Sec.  2804.  No  cigars  shall  be  imported  unless  the  same 
are  packed  in  boxes  of  not  more  than  five  hundred  cigars  in  each 
box ;  and  no  entry  of  any  imported  cigars  shall  be  allowed  of  less 
quantity  than  three  thousand  in  a  single  package;  and  all  cigars 
on  importation  shall  be  placed  in  public  store  or  bonded  warehouse, 
and  shall  not  be  removed  therefrom  until  the  same  shall  have  been 
inspected  and  a  stamp  affixed  to  each  box  indicating  such  inspection, 
with  the  date  thereof.  And  the  Secretary  of  the  Treasury  is  hereby 
authorized  to  provide  the  requisite  stamps,  and  to  make  all  necessary 
regulations  for  carrying  the  above  provisions  of  law  into  effect.  (See 
Paragraph  324.) 

Oaths  before  whom  taken. 

[69.]  Sec.  2805.  All  oaths  to  be  taken  upon  making  of  any  of 
the  reports  or  entries,  or  respecting  any  of  the  acts  mentioned  in 
this  chapter,  whether  by  a  master  of  any  vessel,  or  the  owner  or  con- 
signee of  any  merchandise,  his  factor  or  agent,  or  by  any  other  per- 
son, shall  be  administered  by  the  collector,  or  officer  to  or  with  whom 
the  report  or  entry  is  made,  and  shall  be  reduced  to  writing,  and 
subscribed  by  the  person  taking  and  by  the  person  administering 
the  oath. 


TITLE  34— EEVISED  STATUTES— CH.  4.  21 


Manifests  of  Cargo  of  Vessels— What  to  contain,  &c. 

[70.]  Sec.  2806.  No  merchandise  shall  be  brought  into  the 
United  States,  from  any  foreign  port,  in  any  vessel  unless  the  master 
has  on  board  manifests  in  writing  of  the  cargo,  signed  by  such 
master.  (See  Paragraph  38.) 

[71.]  Sec.  2807.  Every  manifest  required  by  the  preceding  sec- 
tion shall  contain  : 

First.  The  name  of  the  ports  where  the  merchandise  in  such 
manifest  mentioned  were  taken  on  board,  and  the  ports  within  the 
United  States  for  which  the  same  are  destined ;  particularly  noting 
the  merchandise  destined  for  each  port  respectively. 

Second.  The  name,  description,  and  build  of  the  vessel ;  the  true 
admeasurement  or  tonnage  thereof 5  the  port  to  which  such  vessel 
belongs ;  the  name  of  each  owner,  according  to  the  register  of  the 
same  ;  and  the  name  of  the  master  of  such  vessel. 

Third.  A  just  and  particular  account  of  all  the  merchandise,  so 
laden  on  board,  whether  in  packages  or  stowed  loose,  of  any  kind  or 
nature  whatever,  together  with  the  marks  and  numbers  as  marked  on 
each  package,  and  the  number  or  quantity  and  description  of  the 
packages  in  words  at  length,  whether  leaguer,  pipe,  butt,  puncheon, 
hogshead,  barrel,  keg,  case,  bale,  pack,  truss,  chest,  box,  band-box, 
bundle,  parcel,  cask,  or  package,  of  any  kind  or  sort,  describing  the 
same  by  its  usual  name  or  denomination. 

Fourth.  The  names  of  the  persons  to  whom  such  packages  are 
respectively  consigned,  agreeably  to  the  bills  of  lading  signed  for  the 
same,  unless  when  the  goods  are  consigned  to  order,  when  it  shall 
be  so  expressed  in  the  manifest. 

Fifth.  The  names  of  the  several  passengers  on  board  the  vessel, 
distinguishing  whether  cabin  or  steerage  passengers,  or  both,  with 
their  baggage,  specifying  the  number  and  description  of  packages 
belonging  to  each  respectively. 

Sixth.  An  account  of  the  sea-stores  remaining,  if  any. 

[72.]  Sec.  2808.  If  merchandise  shall  be  imported,  destined  to 
be  delivered  in  different  districts  or  ports,  the  quantities  and  packages 
so  destined  to  be  delivered  shall  be  inserted  in  successive  order  in 
the  manifest ;  and  all  spirits  and  wines  constituting  the  whole  or  any 
part  of  the  cargo  of  any  vessel  shall  also  be  inserted  in  successive 
order,  distinguishing  the  ports  to  which  the  same  may  be  destined, 
and  the  kinds,  qualities,  and  quantities  thereof. 

[73.]  Sec.  2809.  If  any  merchandise  is  brought  into  the  United 
States  in  any  vessel  whatever  from  any  foreign  port  without  having 
such  a  manifest  on  board,  or  which  shall  not  be  included  or  described 
in  the  manifest,  or  shall  not  agree  therewith,  the  master  shall  be 


22  ENTRY  OF  MERCHANDISE. 

liable  to  a  penalty  equal  to  the  value  of  such  merchandise  not  in- 
cluded in  such  manifest  j  and  all  such  merchandise  not  included  in 
the  manifest  belonging  or  consigned  to  the  master,  mate,  officers,  or 
crew  of  such  vessel,  shall  be  forfeited. 

[74.]  Sec.  2810.  Whenever  it  is  made  to  appear  to  the  satisfac- 
tion of  the  collector,  naval  officer,  and  surveyor,  or  to  the  major  part 
of  them,  where  those  officers  are  established  at  any  port,  or  to  the 
satisfaction  of  the  collector  alone,  where  either  of  the  other  of  the 
officers  is  not  established,  or  to  the  satisfaction  of  the  court  in  which 
a  trial  shall  be  had  concerning  such  forfeiture,  that  no  part  of  the 
cargo  of  any  vessel  without  proper  manifests  was  unshipped,  after 
it  was  taken  on  board,  except  such  as  shall  have  been  particularly 
specified  and  accounted  for  in  the  report  of  the  master,  and  that  the 
manifests  had  been  lost  or  mislaid,  without  fraud  or  collusion,  or 
were  defaced  by  accident,  or  became  incorrect  by  mistake,  no  forfeit- 
ure or  penalty  shall  be  incurred  under  the  preceding  section. 

[75. J  Sec.  2811.  Every  master  of  any  vessel  laden  with  mer- 
chandise, and  bound  to  any  port  in  the  United  States,  shall,  on  his 
arrival  within  four  leagues  of  the  coast  thereof,  or  within  any  of  the 
bays,  harbors,  ports,  rivers,  creeks,  or  inlets  thereof,  upon  demand, 
produce  the  manifests  in  writing,  which  such  master  is  required  to 
have  on  board  his  vessel,  to  such  officer  of  the  customs  as  first  comes 
on  board  his  vessel,  for  inspection,  and  shall  deliver  to  such  officer 
true  copies  thereof,  which  copies  shall  be  provided  and  subscribed 
by  the  master,  and  the  officer  to  whom  the  original  manifests  have 
been  produced  shall  certify  upon  the  back  thereof  that  the  same 
were  produced,  and  the  day  and  year  on  which  the  same  were  so 
produced,  and  that  such  copies  were  to  him  delivered  and  by  him 
examined  with  the  original  manifest;  and  shall  likewise  certify  upon 
the  back  of  such  copies  the  day  and  year  on  which  the  same  were 
delivered,  and  shall  forthwith  transmit  such  copies  to  the  respective 
collectors  of  the  several  districts,  to  which  the  goods  by  such  mani- 
fests appear  respectively  to  be  consigned.  (See  Paragraph  38.) 

[76.]  Sec.  2812.  The  master  of  any  such  vessel  shall  in  like 
manner  produce  to  the  officer  of  the  customs  who  first  comes  on 
board  such  vessel,  upon  her  arrival  within  the  limits  of  any  collec- 
tion-district in  which  the  cargo,  or  any  part  thereof,  is  intended  to  be 
discharged  or  landed,  for  his  inspection,  such  manifest ;  and  shall 
also  deliver  to  him  true  copies  thereof,  such  copies  also  to  be  pro- 
vided and  subscribed  by  the  master,  the  production  of  which  mani- 
fests and  the  delivery  of  which  copies  shall  also  be  certified  by  the 
officer  of  the  customs,  upon  the  back  of  the  original  manifests,  with 
the  particular  day  and  year  when  such  manifests  were  produced  to 
such  officer,  and  when  he  so  received  the  copies  thereof;  and  such 


TITLE  34— REVISED  STATUTES— CH.  4.  23 

officer  is  required  forthwith  to  transmit  the  copies  of  the  manifests 
to  the  collector  of  the  district;  and  the  master  shall  afterward 
deliver  the  original  manifests  so  certified  to  the  collector.  When 
any  manifest  shall  be  produced,  upon  which  there  shall  be  no  certfi- 
cate  from  any  officer  of  the  customs  as  before  mentioned,  the  master 
producing  the  same  shall  be  required  to  make  oath  that  no  officer 
has  applied  for,  and  that  no  indorsement  has  taken  place  on,  any 
manifest  of  the  cargo  of  such  vessel. 

[77.J  Sec.  2813.  The  master  of  any  such  vessel  shall  not  be 
required  to  make  delivery  of  more  than  one  copy  of  each  manifest 
to  the  officer  who  shall  first  come  on  board  of  such  vessel,  within 
four  leagues  of  the  coast  of  the  United  States,  and  one  other  copy 
to  such  officer  as  shall  first  come  on  board  within  the  limits  of  any 
collection-district,  for  which  the  cargo  of  such  vessel,  or  some  part 
thereof,  is  destined,  nor  to  make  delivery  of  any  such  copy  to  any 
other  officer;  but  it  shall  be  sufficient,  in  respect  to  any  such  other 
officer,  to  exhibit  to  him  the  original  manifests  and  the  certificates 
thereupon. 

[78.]  Sec.  2814.  If  the  master  of  any  vessel  laden  with  mer- 
chandise, and  bound  to  any  port  in  the  United  States,  fails  upon  his 
arrival  within  four  leagues  of  the  coast  thereof,  or  within  the  limits 
of  any  collection-district,  where  the  cargo  of  such  vessel,  or  any 
part  thereof,  is  intended  to  be  discharged,  to  produce  such  manifests 
as  are  heretofore  required,  in  writing,  to  the  proper  officer  upon 
demand  therefor,  or  to  deliver  such  copies  thereof,  according  to  the 
directions  of  the  preceding  sections,  or  if  he  fails  to  give  an  account 
of  the  true  destination  of  the  vessel,  which  he  is  hereby  required  to 
do,  upon  request  of  such  officer,  or  gives  a  false  account  of  such 
destination,  in  order  to  evade  the  production  of  the  manifests,  the 
master  shall  for  every  such  neglect,  refusal,  or  offense,  be  liable  to  a 
penalty  of  not  more  than  five  hundred  dollars.  If  any  officer  first 
coming  on  board,  in  each  case,  shall  neglect  or  refuse  to  certify  on 
the  back  of  such  manifests  the  production  thereof,  and  the  delivery 
of  such  copies  respectively  as  are  directed  to  be  delivered  to  such 
officer,  such  officer  shall  be  liable  to  a  penalty  of  five  hundred  dollars. 
(See  foot  note  to  Paragraph  99.) 

[79.]  Sec.  2815.  The  officers  who  may  apply  to  the  master  of 
any  such  vessel,  respecting  any  of  the  provisions  in  the  preceding 
sections,  and  who  shall  not  receive  full  satisfaction  therein,  are 
hereby  required  to  make  a  return  in  writing  of  the  name  of  the 
vessel  and  master  so  offending,  in  any  or  all  of  the  particulars 
required,  as  soon  as  possible,  to  the  collector  of  the  district  to  which 
such  vessel  shall  be  considered  to  be  bound. 


24  ENTRY  OF  MERCHANDISE. 


Entry  of  merchandise  intended  for  Albany,  Augusta,  Pilatka,  Bay- 
port,  Selma,  Houston,  Ports  upon  the  Mississippi  and  its  tribu- 
taries, and  Vallejo. 

[80.]  Sec.  2810.  When  any  merchandise  is  intended  to  be  im- 
ported from  any  foreign  country  into  the  port  of  Albany,  upon  the 
Hudson  River,  in  New  York,  such  merchandise  may  be  entered  at  any 
port  of  entry  and  thereafter  transported  to  Albany,  upon  compliance 
with  sections  twenty-eight  hundred  and  twenty-five  to  twenty-eight 
hundred  and  thirty-one,  inclusive.  (See  Paragraph  197.) 

[81.]  Sec.  2817.  When  any  merchandise  is  intended  to  be  im- 
ported from  any  foreign  country  into  the  port  of  Augusta,  upon  the 
Savannah  River,  in  Georgia,  such  merchandise  may  be  entered  at 
the  port  of  Savannah  and  thereafter  transported,  either  by  the  river 
or  by  railroad,  to  Augusta,  upon  compliance  with  sections  twenty- 
eight  hundred  and  twenty-five  to  twenty-eight  hundred  and  thirty  - 
one,  inclusive. 

[82.]  Sec.  2818.  When  any  merchandise  is  intended  to  be  im- 
ported from  any  foreign  country  into  the  port  of  Pilatka,  upon  the 
Saint  John's  River,  in  Florida,  such  merchandise  may  be  entered  at 
Saint  John's,  and  thereafter  transported  to  Pilatka  upon  compliance 
with  sections  twenty-eight  hundred  and  twenty-five  to  twenty-eight 
hundred  and  thirty-one,  inclusive. 

[83.1  Sec.  2819.  When  any  merchandise  is  intended  to  be  im- 
ported from  any  foreign  country  to  the  port  of  Bay  port,  in  Florida, 
such  merchandise  may  be  entered  at  Cedar  Keys,  and  thereafter 
transported  to  Bayport,  upon  compliance  with  sections  twenty-eight 
hundred  and  twenty-five  to  twenty-eight  hundred  and  thirty-one, 
inclusive. 

[84.]  Sec.  2820.  When  any  merchandise  is  intended  to  be  im- 
ported from  any  foreign  country  into  the  port  of  Selma,  upon  the 
Alabama  River,  in  Alabama,  such  merchandise  may  be  entered  at 
Mobile,  and  thereafter  transported  to  Selma,  upon  compliance  with 
sections  twenty-eight  hundred  and  twenty-five  to  twenty-eight  hun- 
dred and  thirty-one,, inclusive. 

[85.]  Sec.  2821.  When  any  merchandise  is  intended  to  be  im- 
ported from  any  foreign  country  into  the  port  of  Houston,  upon 
Buffalo  Bayou,  in  Texas,  such  merchandise  may  be  entered  at  the 
port  of  Galveston  and  thereafter  transported  to  Houston,  upon  com- 
pliance with  sections  twenty-eight  hundred  and  twenty-five  to  twenty- 
eight  hundred  and  thirty-one,  inclusive. 

[86.]  Sec.  2822.  When  any  merchandise  is  intended  to  be  im- 
ported from  any  foreign  country  into  either  of  the  following  ports  of 


TITLE  34— REVISED  STATUTES— CH.  4.  25 

delivery,  being  ports  upon  the  Mississippi  River  and  its  tributaries, 
namely,  Pittsburgh,  in  Pennsylvania ;  Wheeling,  in  West  Virginia; 
Cincinnati,  in  Ohio;  Louisville,  in  Kentucky;  Saint  Louis,  in  Mis- 
souri; and  Nashville,  in  Tennessee;  such  merchandise  maybe  en- 
tered at  the  port  of  New  Orleans,  or  at  either  of  such  ports  of  entry 
on  the  seaboard  as  may  be  designated  by  the  Secretary  of  the  Trea- 
sury, and  thereafter  transported  to  the  port  of  delivery  for  which 
the  same  is  intended,  by  such  inland  routes  as  the  Secretary  of  the 
Treasury  may  designate,  under  such  rules  and  regulations  not  in- 
consistent with  law  as  he  may  prescribe,  in  compliance  with  sec- 
tions twenty-eight  hundred  and  twenty-five  to  twenty-eight  hundred 
and  thirty-one,  inclusive,  and  subject  to  the  forfeitures  and  penalties 
therein  mentioned. 

[87.]  Sec.  2823.  When  any  merchandise  is  intended  to  be  im- 
ported from  any  foreign  country  into  either  of  the  following  ports  of 
delivery,  namely:  Parkersburgh,  in  West  Virginia;  Paducah,  in 
Kentucky;  Saint  Joseph  and  Kansas  City,  in  Missouri;  Memphis, 
in  Tennessee  ;  Alton,  Galena,  Quincy,  and  Cairo,  in  Illinois ;  Evans- 
ville,  New  Albany,  Madison,  and  Jeffersonville,  in  Indiana;  Keokuk, 
Dubuque,  and  Burlington,  in  Iowa;  Leaven  worth,  in  Kansas,  and 
Omaha,  in  Nebraska,  such  merchandise  may  be  entered  at  the  port 
of  New  Orleans,  and  thereafter  transported  to  the  port  of  delivery 
for  which  the  same  is  intended,  in  compliance  with  sections  twenty- 
eight  hundred  and  twenty-five  to  twenty-eight  hundred  and  thirty- 
one,  inclusive,  and  subject  to  the  forfeitures  and  penalties  therein 
mentioned. 

[88.]  Sec.  2824.  When  any  merchandise  is  intended  to  be  im- 
ported from  any  foreign  country  into  the  port  of  Vallejo,  in  California, 
such  merchandise  may  be  entered  at  the  port  of  San  Francisco  and 
thereafter  transported  to  Vallejo,  upon  compliance  with  sections 
twenty-eight  hundred  and  twenty-five  to  twenty-eight  hundred  and 
thirty  one,  inclusive;  except  that  the  powers  and  duties  assigned  by 
those  sections  to  the  surveyors  of  the  ports  of  delivery,  shall,  at 
Vallejo,  be  exercised  and  performed  by  the  deputy  collector. 

Schedule  of  merchandise  and  estimate  of  Duties. 

[89.]  Sec.  2825.  The  importer  of  any-merchandise  destined  for 
any  of  the  ports  mentioned  in  the  nine  preceding  sections  shall  de- 
posit in  the  custody  of  the  surveyor  of  such  port  of  delivery  a  schedule 
of  the  goods  so  intended  to  be  imported,  with  an  estimate  of  their 
cost  at  the  place  of  exportation,  whereupon  the  surveyor  shall  make 
an  estimate  of  the  amount  of  duties  accruing  on  the  same,  and  the 
importer  or  consignee  shall  give  bond,  with  sufficient  sureties,  to  be 
approved  by  the  surveyor,  in  double  the  amount  of  the  duties  so 
estimated,  conditioned  for  the  payment  of  the  duties  on  such  merchan- 


26  ENTRY  OF  MERCHANDISE. 

dise,  ascertained  as  hereinafter  directed ;  and  the  surveyor  shall 
forthwith  notify  the  collector  at  the  port  of  entry  for  the  collection- 
district  to  which  such  port  of  delivery  is  attached,  of  the  same,  by 
forwarding  to  him  a  copy  of  bond  and  schedule. 

Entry  of  merchandise,  inspection  of  Manifests,  &c. 

[90.]  Sec.  2826.  The  importer,  or  his  agent,  may  enter  mer- 
chandise at  the  port  of  entry  for  the  collection-district  into  which  it 
is  to  be  imported  in  the  usual  manner $  and  the  collector  shall  grant 
a  permit  for  the  landing  thereof,  and  cause  the  duties  to  be  ascer- 
tained as  in  other  cases,  the  goods  remaining  in  the  custody  of  the 
collector  until  reshipped  for  the  place  of  destination.  The  collector 
shall  certify  to  the  surveyor  at  such  place  the  amount  of  such  duties, 
which  the  surveyor  shall  enter  on  the  margin  of  the  bond  given  to 
secure  the  same ;  and  the  merchandise  shall  be  delivered  by  the  col- 
lector to  the  agent  of  the  importer  or  consignee,  duly  authorized  to 
receive  the  same,  for  shipment  to  the  place  of  destination. 

[91.]  Sec.  2827.  The  master  or  conductor  of  every  vessel  or 
vehicle  in  which  such  merchandise  shall  be  transported,  shall,  pre- 
viously to  departure  from  the  port  of  entry,  deliver  to  the  collector 
duplicate  manifests  of  such  merchandise,  specifying  the  marks  and 
numbers  of  every  case,  bag,  box,  chest,  or  package,  containing  the 
same,  with  the 'name  and  place  of  residence  of  every  importer  or  con- 
signee of  such  merchandise,  and  the  quantity  shipped  to  each,  to  be 
by  him  subscribed,  and  to  the  truth  of  which  he  shall  swear,  and  that 
the  merchandise  has  been  received  on  board  his  vessel  or  vehicle, 
stating  the  name  of  the  agent  who  shipped  the  same;  and  the  col- 
lector shall  certify  the  facts,  on  the  manifests,  one  of  which  he  shall 
return  to  the  master,  with  a  permit  thereto  annexed,  authorizing  him 
to  proceed  to  the  place  of  his  destination. 

[92.]  Sec.  2828.  If  any  vessel  or  vehicle  having  such  merchan- 
dise on  board  shall  depart  from  the  port  of  entry  without  having 
complied  with  the  provisions  of  the  preceding  section,  the  master  or 
conductor  thereof  shall  be  liable  to  a  penalty  of  five  hundred  dollars. 

[93.]  Sec.  2829.  The  master  or  conductor  of  any  such  vessel  or 
vehicle  arriving  at  either  $f  the  ports  named  in  sections  twenty-eight 
hundred  and  sixteen  to  twenty-eight  hundred  and  twenty-four,  inclu- 
sive, on  board  of  which  merchandise  shall  have  been  shipped  at' such 
port  of  entry,  shall,  within  eighteen  hours  next  after  the  arrival,  and 
previously  to  unloading  any  part  of  such  merchandise,  deliver  to  the 
surveyor  of  such  port  the  manifest  of  the  same,  certified  by  the  col- 
lector, at  the  port  of  entry,  and  shall  make  oath  before  the  surveyor 
that  there  was  not,  when  he  departed  from  the  port  of  entry,  any 
more  or  other  merchandise  on  board  such  boat,  vessel,  or  vehicle  so 
imported  than  is  therein  mentioned.  If  the  master  of  such  vessel  or 


TITLE  34— REVISED  STATUTES— CH.  4.  27 

vehicle  shall  neglect  or  refuse  to  deliver  the  manifests  within  the 
time  herein  directed,  he  shall  be  liable  to  a  penalty  of  one  hundred 
dollars. 

[94.]  Sec.  2830.  The  surveyor  at  the  port  of  delivery  shall 
cause  the  casks,  bags,  boxes,  chests,  or  packages,  to  be  inspected, 
and  compared  with  the  manifests,  and  the  same  being  identified  he 
shall  grant  a  permit  for  unloading  the  same,  or  such  part  thereof  as' 
the  master  or  conductor  shall  request ;  and  when  a  part  only  of  such 
merchandise  is  intended  to  be  landed  the  surveyor  shall  make  an  in- 
dorsemeut  on  the  back  of  the  manifests,  designating  such  part,  speci- 
fying the  articles  to  be  landed,  and  shall  return  the  manifests  to  the 
master  or  conductor,  indorsing  thereon  his  permission  to  such  vessel 
or  vehicle  to  proceed  to  the  place  of  its  destination. 

[95.]  Sec.  2831.  The  collector  at  such  port  of  entry  shall  per- 
mit no  entry  to  be  made  of  merchandise,  where  the  duty  on  the 
same  shall  exceed  the  amount  of  the  bond  deposited  with  the  sur- 
veyor, nor  shall  the  surveyor  receive  the  bond  of  any  person  for  a 
sum  less  than  fifty  dollars.  When  the  bond  has  been  completed, 
and  the  actual  amount  of  duty  ascertained  and  certified  on  the 
margin,  the  surveyor  of  the  port  where  the  bond  is  taken  shall 
collect  said  duties  and  pajT  the  same  into  the  Treasury  of  the  United 
States. 

Vessels  bound  for  Natchez  or  Vicksburgh. 

[96.]  Sec.  2832.  All  vessels  proceeding  to  the  ports  of  Natchez 
or  Vicksburgh  from  any  foreign  port  shall  stop  and  report  their  ar- 
rival at  the  port  of  New  Orleans  ;  and  before  any  such  vessel  shall 
proceed  on  her  voyage  to  Natchez  or  Vicksburgh  the  collector  for 
the  district  of  New  Orleans  shall  order  on  board  any  such  vessel  a 
custom-house  officer,  who  shall  remain  on  board  such  vessel  until  her 
arrival  at  Natchez  or  Vicksburgh.  Such  custom-house  officer  shall 
take  possession  of  arid  safely  keep  all  the  papers  belonging  to  such 
vessel  having  relation  to  the  freight  or  cargo  on  board,  which  papers 
he  shall  deliver  to  the  collector  at  Natchez  or  Vicksburgh  immedi- 
ately after  his  arrival  at  that  port ;  and  any  such  vessel,  which  shall 
depart  from  New  Orleans  without  such  custom-house  officer  on  board, 
shall  be  subject  to  all  the  pains  and  penalties  provided  for  by  law  for 
a  violation  of  the  revenue  laws. 

[97.]  Sec.  2833.  The  expenses  of  the  custom-house  officer  who 
may  be  put  on  board  any  such  vessel  bound  for  Natchez  or  Vicks- 
burgh at  New  Orleans,  from  the  time  of  his  being  put  on  board 
until  his  return  to  New  Orleans,  shall  be  paid  by  the  owner  of  such 
vessel. 


28  ENTRY  OF    MERCHANDISE. 


Vessels  bound. for  any  District   in  Connecticut  or  for  Burlington. 

[98.]  Sec.  2834.  The  master  of  any  vessel  bound  to  any  district 
in  Connecticut,  through  or  by  the  way  of  Sandy  Hook,  shall,  before 
he  passes  the  port  of  New  York,  and  immediately  after  his  arrival, 
deposit  with  the  collector  for  the  district  of  New  York  a  true  mani- 
fest of  the  cargo  on  board  such  vessel.  The  master  of  any  vessel 
bound  to  the  district  of  Burlington,  shall,  before  he  passes  the  port 
of  Philadelphia,  and  immediately  after  his  arrival,  deposit  with  the 
collector  thereof  a  like  manifest ;  and  the  collector  shall,  after  regis- 
tering the  manifest,  transmit  the  same,  duly  certified  to  have  been  so 
deposited,  to  the  officer  with  whom  the  entries  are  to  be  made ;  and 
the  collectors  and  surveyors,  respectively,  may,  whenever  they  judge 
it  to  be  necessary  for  the  security  of  the  revenue,  put  an  inspector  of 
the  customs  on  board  any  vessel,  to  accompany  the  same  until  her 
arrival  at  the  first  port  of  entry  or  delivery,  in  the  district  to  which 
such  vessel  may  be  destined.  If  the  master  of  any  vessel  shall 
neglect  or  omit  to  deposits  manifest  as  herein  prescribed,  or  shall 
refuse  to  receive  an  inspector  of  the  customs  on  board,  as  the  case 
requires,  he  shall  forfeit  and  pay  five  hundred  dollars,  to  be  recov- 
ered with  cost  of  suit,  one-half  for  the  use  of  the  officer  with  whom 
such  manifest  ought  to  have  been  deposited,  and  the  other  half  to 
the  use  of  the  collector  of  the  district  to  which  such  vessel  may  be 
bound.  If,  however,  the  manifest  shall,  in  either  of  the  above  cases, 
have  been  previously  delivered  to  any  officer  of  the  customs,  pur- 
suant to  the  provisions  hereinafter  made  in  that  behalf,  the  depositing 
of  a  manifest  shall  not  be  necessary.  (See  Paragraph  3.) 

Vessels  bound  up  James  River. 

[99.]  Sec.  2835.  Vessels  bound  up  James  River,  in  the  State 
of  Virginia,  shall  not  be  required  to  stop  in  Hampton  Roads  to  de- 
posit a  manifest  with  the  collector  at  Norfolk.  But  the  master  of 
the  revenue-cutter  stationed  at  Norfolk  shall,  under  the  orders  of  the 
Secretary  of  the  Treasury,  board  all  such  vessels,  and  indorse  their 
manifests,  arid  place  an  officer  on  board  of  each  vessel  bound  up 
James  River,  having  a  cargo  from  a  foreign  port.  If,  however,  there 
is  no  revenue-cutter  on  that  station  for  the  purpose  of  boarding 
vessels,  or  when  the  state  of  the  weather  may  be  such  as  to  render 
it  impracticable  to  send  an  officer  on  board  any  vessel  bound  up 
James  River,  having  a  cargo  from  a  foreign  port,  the  captain  shall 
deposit,  with  the  surveyor  at  Hampton,  a  copy  of  the  manifest  of  the 
cargo  on  board  such  vessel.* 


*  Masters  of  vessels  from  foreign  ports  will  no  longer  be  required,  under 
section  2835,  Revised  Statutes,  to  deposit  manifests  with  the  customs  officers 
stationed  at  Hampton,  but  will  sufficiently  comply  with  the  law  by  present- 


TITLE  34— REVISED  STATUTES— CH.  4.  29 


Vessels  bound  for  Petersburgh  or  Eichmond. 

[100.]  Sec.  2836.  The  master  of  any  vessel  arriving  within 
the  districts  of  Petersburgh  or  Richmond,  laden  with  merchandise, 
belonging  or  consigned  to  persons  resident  within  both  the  districts, 
shall  make  entry  of  such  vessel,  in  manner  already  prescribed  by 
law,  with  the  collector  of  that  district  wherein  the  owner  or  con- 
signee, or  the  husband  or  acting  managers  of  such  vessel,  shall 
actually  reside  ;  and  the  master  shall,  at  the  time  of  making  the 
entry,  deliver  a  duplicate  manifest  of  the  cargo  to  the  collector,  whose 
duty  it  shall  then  be  to  certify  the  same  as  a  true  copy,  and  to  trans- 
mit it  to  the  collector  of  the  other  district,  and  the  delivery  of  such 
merchandise  shall  be  authorized  by  permits  from  the  collector  of  each 
district,  respectively,  in  which  the  same  has  been  duly  entered  accord- 
ing to  law.  No  importer,  owner,  or  consignee  of  merchandise,  resid- 
ing in  either  district,  shall,  however,  be  admitted  to  make  an  entry 
of  such  merchandise  with  the  collector  of  the  district  in  which  such 
importer,  owner,  or  consignee  does  not  reside.  All  entries,  more- 
over, for  merchandise,  made  by  agents,  for  persons  residing  in  other 
districts,  shall  be  made  with  the  collector  of  the  district  in  which 
such  vessel  may  discharge. 

Invoices,  what  to  Contain. 

[101.  ]  Sec.  2837.  All  invoices  shall  be  made  out  in  the  weights  or 
measures  of  the  country  or  place  from  which  the  importation  is  made, 
and  shall  contain  a  true  statement  of  the  actual  weights  or  measures 
of  such  merchandise,  without  any  respect  to  the  weights  or  measures 
of  the  United  States. 

[102.]  Sec.  2838.  All  invoices  of  merchandise  subject  to  a  duty 
ad  valorem  shall  be  made  out  in  the  currency  of  the  place  or  country 
from  whence  the  importation  shall  be  made,  and  shall  contain  a  true 
statement  of  the  actual  cost  of  such  merchandise,  in  such  foreign 
currency  or  currencies,  without  any  respect  to  the  value  of  the  coins 
of  the  United  States,  or  of  foreign  coins,  by  law  made  current  within 
the  United  States,  in  such  foreign  place  or  country.  (See  Paragraph 
134,  and  Treaty  Dept.  decisions  No.  2536,  3783.) 

Forfeiture  when  Cost  is  not  Set  Forth  in  Invoice. 

[103.]  Sec.  2839.  If  any  merchandise,  of  which  entry  has  been 
made  in  the  office  of  a  collector,  is  not  invoiced  according  to  the 
actual  cost  thereof  at  the  place  of  exportation,  with  design  to  evade 


ing  their  manifests  and  copies  to  the  first  customs-revenue  officer  boarding 
V  them,  as  provided  by  section  2814,  Revised  Statutes.    (Treas'y  Dept.  decision, 

5278.) 


30  ENTRY  OF  MERCHANDISE. 

payment  of  duty,  all  such  merchandise,  or  the  value  thereof,  to  be 
recovered  of  the  person  making  entry,  shall  be  forfeited. 

Collector  to  take  possession  when  Invoice  is  not  Correct. 

[104.]  Sec.  2840.  In  every  case  in  which  a  collector  shall  sus- 
pect that  any  merchandise  is  not  invoiced  at  a  sum  equal  to  that  for 
which  it  has  usually  been  sold  in  the  place  or  country  from  whence  it 
was  imported,  he  shall  take  the  merchandise  into  his  possession,  and 
retain  the  same  with  reasonable  care,  at  the  risk  and  expense  of  the 
owner  or  consignee,  until  its  value  at  the  time  and  place  of  importa- 
tion has  been  ascertained,  as  in  the  case  of  damaged  merchandise,  or 
of  merchandise  not  accompanied  with  an  invoice,  and  until  the  duties 
arising,  according  to  such  valuation,  have  been  paid,  or  secured  to  be 
paid.  But  in  case  of  a  prosecution  for  forfeiture,  such  appraisement 
shall  not  exclude  other  proof,  upon  the  trial,  of  the  actual  cost  of 
the  merchandise  at  the  place  of  exportation.  (See  Paragraph  11.) 

Oaths  to  accompany  Invoices. 

Sec.  2841.  (Paragraph  1248  contains  a  substitute  for  this  sec- 
tion. See  also  Paragraph  367.) 

Bond  for  Production  of  Invoice. 

[105.]  Sec.  2842.  No  merchandise  subject  to  ad-valorem  duty 
imported  into  the  United  States,  and  belonging  to  a  person  residing 
in  the  United  States,  but  at  the  time  absent  from  the  place  where  the 
merchandise  is  intended  to  be  entered,  shall  be  admitted  to  an  entry, 
unless  the  importer,  consignee,  or  agent,  shall  previously  give  bond, 
the  form  of  which  shall  be  prescribed  by  the  Secretary  of  the 
Treasury,  with  sufficient  sureties,  to  produce,  within  four  months,  to 
the  collector  of  the  port  where  the  merchandise  may  be,  the  invoice 
of  the  same,  duly  certified,  according  to  the  circumstances  of  the 
case,  by  the  oath  of  the  owner,  or  one  of  the  owners ;  which  oath 
shall  be  administered  by  a  collector,  if  there  is  any  in  the  place 
where  the  owner  may  be ;  or,  if  there  is  none,  by  some  public  officer 
duly  authorized  to  administer  oaths.  (See  Paragraph  111,  and  Treaty 
Dept.  decision  833.) 

Authentication  of  Invoices. 

[106.]  Sec.  2843.  No  merchandise  subject  to  ad-valorem  duty 
belonging  to  a  person  not  residing  at  the  time  in  the  United  States, 
and  who  shall  have  actually  purchased  the  same,  shall  be  admitted 
to  entry,  unless  the  invoice  is  verified  by  the  oath  of  the  owner,  or 
one  of  the  owners,  certifying  that  the  merchandise  was  actually  pur- 
chased for  his  account,  or  for  account  of  himself  and  partners  in  the 
purchase;  that  the  invoice  annexed  thereto  contains  a  true  and  faith- 
ful account  of  the  actual  cost  thereof,  and  of  all  charges  thereon, 


TITLE  34— REVISED  STATUTES— CH.  4.  31 

and  that  no  discounts,  bounties,  or  drawbacks,  are  contained  in  the 
invoice,  but  such  as  have  been  actually  allowed  on  the  same.  Such 
oath  shall  be  administered  by  a  consul  or  commercial  agent  of  the 
United  States,  or  by  some  public  officer  duly  authorized  to  administer 
oaths  in  the  country  where  the  merchandise  was  purchased  ;  and  the 
same  shall  be  duly  certified  by  the  consul,  commercial  agent,  or  pub- 
lic officer ;  and  when  such  oath  is  administered  by  an  officer  other 
than  a  consul  or  commercial  agent  of  the  United  States,  such  official 
certificate  shall  be  authenticated  by  such  a  consul  or  commercial 
agent.  (See  Treas'y  Dept.  decisions  Nos.  3775,  3943,  4065,  4304.) 

[107.]  Sec.  2844.  If  there  is  no  consul  or  commercial  agent  of 
the  United  States  in  the  country  from  which  such  merchandise  was 
imported,  the  authentication  required  by  the  preceding  section  shall 
be  executed  by  a  consul  of  a  nation  at  the  time  in  amity  with  the 
United  States,  if  there  is  any  such  residing  there ;  and  if  there  is  no 
such  consul  in  the  country  the  authentication  shall  be  made  by  two 
respectable  merchants,  if  any  there  be,  residing  in  the  port  from 
whieh  the  merchandise  shall  have  been  imported.  (See  Treaty  Dept. 
decisions  Nos.  3775,  3943,  4065,  4304.) 

[108.]  Sec.  2843.  No  merchandise  subject  to  ad-valorem  duty 
belonging  to  a  person  not  residing  at  the  time  in  the  United  States, 
who  has  not  acquired  the  same  in  the  ordinary  mode  of  bargain  and 
sale,  or  belonging  to  the  manufacturer,  in  whole  or  in  part,  of  the 
same,  shall  be  admitted  to  entry,  unless  the  invoice  thereof  is  verified 
by  the  oath  of  the  owner,  or  of  one  of  the  owners  administered*  and 
authenticated  in  the  mode  prescribed  in  the  two  preceding  sections, 
and  certifying  that  the  invoice  contains  a  true  and  faithful  account  of 
the  merchandise,  at  its  fair  market  value,  at  the  time  and  place  when 
and  where  the  same  was  procured  or  manufactured,  as  the  case  may 
be,  and  of  all  charges  thereon  ;  and  that  the  invoice  contains  no  dis- 
counts, bounties,  or  drawbacks,  but  such  as  have  been  actually 
allowed. 

[109.]  Sec.  2846.  Whenever  merchandise  subject  to  ad-valorem 
duty  belongs  to  the  estates  of  deceased  persons  or  of  persons  in- 
solvent who  have  assigned  the  same  for  the  benefit  of  their  creditors, 
the  oaths  to  invoices  may  be  administered  to  the  executor  or  adminis- 
trator, or  to  the  assignee,  of  such  persons. 

Secretary  may  admit  goods  notwithstanding  want  of  Invoice. 
Bond  to  produce  invoice  required. 

[110.]  Sec.  2847.  Whenever  merchandise  subject  to  ad- valorem 
duty  is  imported  belonging  to  a  person  not  residing  in  the  United 
States,  not  accompanied  with  an  invoice  verified  and  authenticated 
as  required  by  the  preceding  sections,  or  whenever  it  is  not  practica- 
ble to  make  such  oath,  or  whenever  there  is  an  immaterial  informality 


32  ENTRY   OF   MERCHANDISE. 

in  the  oath  or  authentication  taken,  or  whenever  the  collector  of  the 
port  at  which  the  merchandise  is  has  certified  his  opinion  to  the  Sec- 
retary of  the  Treasury  that  no  fraud  was  intended  in  the  invoice  of 
the  merchandise,  the  Secretary  of  the  Treasury  may  admit  the  same 
to  an  entry.  But  he  shall  in  no  case  admit  any  merchandise  to  an 
entry  where  there  is  just  ground  to  suspect  that  a  fraud  on  the  revenue 
was  intended.  (See  Paragraphs  10-11,  12  and  121.) 

[111.]  Sec.  2848.  The  consignee,  importer,  or  agent  shall,  pre- 
vious to  an  entry  allowed  under  the  preceding  section,  give  bond,  the 
form  whereof  shall  be  prescribed  by  the  Secretary  of  the  Treasury, 
with  sufficient  sureties,  to  produce  the  invoice,  if  the  same  be  practi- 
cable, duly  verified  and  authenticated,  within  eight  months  from  the 
time  of  entry,  if  the  merchandise  was  imported  from  any  port  on  this 
side,  and  within  eighteen  months,  if  from  any  port  beyond  the  Cape 
of  Good  Hope,  or  Cape  Horn,  or  from  the  Cape  of  Good  Hope.  (See 
Paragraph  105.) 

Oath  where  one  of  Owners  resides  abroad. 

[112.  Sec.  2849.  In  all  cases  where  merchandise  subject  to  ad- 
valorem  duty  belongs  in  part  to  a  person  residing  in  the  United 
States,  and  in  part  to  a  person  residing  out  of  the  United  States,  the 
oath  of  one  of  the  owners  residing  in  the  United  States  shall  be 
sufficient  to  admit  the  same  to  an  entry.  In  all  cases,  however,  where 
the  merchandise  was  manufactured,  in  whole  or  in  part,  by  any  one 
of  the  owners,  residing  out  of  the  United  States,  the  same  shall  not 
be  so  admitted  to  any  entry,  unless  the  invoice  has  been  verified  and 
authenticated  by  such  manufacturer  in  the  manner  prescribed  in  sec- 
tion twenty-eight  hundred  and  forty-five. 

Effect  of  omission  of  Oath. 

[113.]  Sec.  2850.  Whenever  the  invoice  of  merchandise  belong- 
ing to  a  person  not  residing  in  the  United  States  has  not  been  duly 
verified  and  authenticated,  and,  upon  application  to  the  Secretary  of 
the  Treasury,  the  merchandise  has  been  refused  an  entry,  the  same 
shall  be  deemed  suspected. 

Fees  for  verification  of  Invoice. 

[114.]  Sec.  2851.  For  every  verification  of  an  invoice  and  cer- 
tificate before  a  consul  or  commercial  agent,  such  consul  or  com- 
mercial agent  shall  be  entitled  to  demand  and  receive  from  the 
person  making  the  same,  a  fee  of  two  dollars  and  fifty  cents.  But 
each  shipper  shall  have  the  right  to  include  all  articles  shipped  by 
him  in  the  same  invoice. 


TITLE  34— REVISED  STATUTES— CH.  4.  33 

Certificate  upon. Invoice. 

[115.]  Sec.  2852.  When  any  merchandise  is  admitted  to  an 
entry  upon  invoice,  the  collector  of  the  port  in  which  the  same  is 
entered  shall  certify  the  same  under  his  official  seal;  and  no  other 
evidence  of  the  value  of  such  merchandise  shall  be  admitted  on  the 
part  of  the  owner  thereof,  in  any  court  of  the  United  States,  except 
in  corroboration  of  such  entry. 

Triplicate  Invoices  and  Declarations  thereto. 

[116.]  Sec.  2853.  All  invoices  of  merchandise  imported  from 
any  foreign  country  shall  be  made  in  triplicate,  *  and  signed  by  the 
person  owning  or  shipping  such  merchandise,  if  the  same  has  actually 
been  purchased,  or  by  the  manufacturer  or  owner  thereof,  if  the  same 
has  been  procured  otherwise  than  by  purchase,  or  by  the  duly  author- 
ized agent  of  such  purchaser,  manufacturer,  or  owner. 

[117.]  Sec.  2854:.  All  such  invoices  shall,  at  or  before  the  ship- 
ment of  the  merchandise,  be  produced  to  the  consul,  vice-consul,  or 
commercial  agent  of  the  United  States  nearest  the  place  of  shipment, 
for  the  use  of  the  United  States,  and  shall  have  indorsed  thereon, 
when  so  produced,  a  declaration  signed  by  the  purchaser,  manufac- 
turer, owner,  or  agent,  setting  forth  that  the  invoice  is  in  all  respects 
true;  that  it  contains,  if  the  merchandise  mentioned  therein  is  sub- 
ject to  ad-valorem  duty,  and  was  obtained  by  purchase,  a  true  and 
full  statement  of  the  time  when  and  the  place  where  the  same  was 
purchased,  and  the  actual  cost  thereof,  and  of  all  charges  thereon; 
and  that  no  discounts,  bounties,  or  drawbacks  are  contained  in  the 
invoice  but  such  as  have  actually  been  allowed  thereon;  and  when 
obtained  in  other  manner  than  by  purchase,  the  actual  market- value 
thereof  at  the  time  and  place  when  and  where  the  same  was  pro- 
cured or  manufactured ;  and,  if  subject  to  specific  duty,  the  actual 
quantity  thereof;  and  that  no  different  invoice  of  the  merchandise, 
mentioned  in  the  invoice  so  produced,  has  been  or  will  be  furnisned 
to  any  one.  If  the  merchandise  was  actually  purchased,  the  decla- 
ration shall  also  contain  a  statement  that  the  currency  in  which  such 
invoice  is  made  out  is  the  currency  which  was  actually  paid  for  the 
merchandise  by  the  purchaser.  (See  Treaty  Dept.  decisions  N~os. 
2287-2975-4177-4243-4454,  and  Paragraph  107.) 

Endorsement  of  Destination  upon  Invoice. 

[118.]  Sec.  2855.  The  person  so  producing  such  invoice  shall 
at  the  same  time  declare  to  such  consul,  vice-consul,  or  commercial 

*  Amended.     See  Paragraph  387,  which  requires  invoices  to  be  made  in 
quadruplicate  where  goods  are  intended  to  be  transported  without  appraise- 
ment at  port  of  arrival. 
3 


34  ENTRY  OF  MERCHANDISE. 

agent  the  port  in  the  United  States  at  which  it  is  intended  to  make 
entry  of  merchandise;  whereupon  the  consul,  vice-consul,  or  com- 
mercial agent  shall  indorse  upon  each  of  the  triplicates  *  a  certificate, 
under  his  hand  and  official  seal,  stating  that  the  invoice  has  been 
produced  to  him,  with  the  date  of  such  production,  and  the  name  of 
the  person  by  wliom  the  same  was  produced,  and  the  port  in  the 
United  States  at  which  it  shall  be  the  declared  intention  to  make 
entry  of  the  merchandise  therein  mentioned.  The  consul,  vice-consul, 
or  commercial  agent  shall  then  deliver  to  the  person  producing  the 
same,  one  of  the  triplicates,  to  be  used  in  making  entry  of  the  mer- 
chandise ;  shall  file  another  in  his  office,  to  be  there  carefully  pre- 
served; and  shall,  as  soon  as  practicable,  transmit  the  remaining  one 
to  the  collector  of  the  port  of  the  United  States  at  which  it  shall  be 
declared  to  be  the  intention  to  make  entry  of  the  merchandise. 

[119.]  Sec.  2836.  In  case  of  merchandise  imported  from  a 
foreign  country  adjacent  to  the  United  States,  the  declaration  in  the 
two  preceding  sections  required,  may  be  made  to,  and  the  certificate 
indorsed  by,  the  consul,  vice-consul,  or  commercial  agent  at  or  nearest 
to  the  port  of  clearance  for  the  United  States. 

Change  of  Destination. 

[120.]  Sec.  2837.  Whenever,  from  a  change  of  the  destination 
of  any  merchandise,  after  the  production  of  the  invoice  thereof  to  the 
consul,  vice-consul,  or  commercial  agent,  or  from  other  cause,  the 
triplicate  transmitted  to  the  collector  of  the  port  to  which  such  mer- 
chandise was  originally  destined,  is  not  received  at  the«port  where 
the  same  actually  arrives,  and  where  it  is  desired  to  make  entry 
thereof,  the  merchandise  may  be  admitted  to  an  entry  on  the  execu- 
tion by  the  owner,  consignee,  or  agent,  of  a  bond,  with  sufficient 
security,  in  double  the  amount  of  duty  apparently  due,  conditioned 
for  the  payment  of  the  duty  which  shall  be  found  to  be  actually  due 
thereon.  The  collector  of  the  port  where  such  entry  shall  be  made 
shall  immediately  notify  the  consul,  vice-consul,  or  commercial  agent 
to  whom  such  invoice  has  been  produced,  to  transmit  to  such  collec- 
tor a  certified  copy  thereof;  and  such  consul,  vice-consul,  or  com- 
mercial agent  shall  transmit  the  same  accordingly  without  delay; 
and  the  duty  shall  not  be  finally  liquidated  until  such  triplicate,  or 
a  certified  copy  thereof,  shall  have  been  received.  Such  liquidation, 
however,  shall  not  be  delayed  longer  than  eighteen  mouths  from  the 
time  of  making  such  entry. 


*  Amended.  See  Paragraph  387,  which  requires  invoices  to  be  made  in 
quadruplicate  where  goods  are  intended  to  be  transported  without  appraise- 
ment at  port  of  arrival. 


TITLE  34— KEVISED  STATUTES^Cn.  4.  35 


Entry  in  absence  of  Invoice. 

[121.]  Sec.  2858.  Whenever,  from  accident  or  other  cause,  it 
has  become  impracticable  for  the  person  desiring  to  make  entry  of 
any  merchandise,  to  produce,  at  the  time  of  making  such  entry,  any 
invoice  thereof,  as  hereinbefore  required,  it  shall  be  lawful  for  the 
Secretary  of  the  Treasury  to  authorize  the  entry  of  such  merchan- 
dise upon  such  terms  and  in  accordance  with  such  general  or  special 
regulations  as  he  may  prescribe.  The  Secretary  of  the  Treasury  is 
hereby  invested  with  the  like  powers  of  remission  in  cases  of  forfeiture 
arising  under  the  foregoing  provisions  as  in  other  cases  of  forfeiture 
under  the  revenue  laws.  (See  Paragraph  110.) 

I 

Countries  excepted  from  foregoing  provisions,  and  Entry  of  Mer- 
chandise under  $100  Valuation,  how  made. 

[122.]  Sec.  2839.  The  six  preceding  sections  shall  not  apply  to 
countries  where  there  is  no  consul,  vice-consul,  or  commercial  agent 
of  the  United  States.  And  whenever  the  value  of  the  imported 
merchandise  does  not  exceed  one  hundred  dollars,  the  collector  may 
admit  it  to  entry  without  the  production  of  the  triplicate  invoice,  and 
without  submitting  the  question  to  the  Secretary  of.  the  Treasury, 
if  he  is  satisfied  that  the  neglect  to  produce  such  invoice  was  unin- 
tentional and  that  the  importation  was  made  in  good  faith,  and  with- 
out any  purpose  of  defrauding  or  evading  the  revenue  laws.  [Treas'y 
Dept.  decisions  4622-5135-5415-5527,  see  Paragraph  107.) 

No  Entry  allowed  without  Invoices,  except,  &c. 

[123.  ]  Sec.  2860.  Except  as  allowed  in  the  four  preceding  sec- 
tions, no  merchandise  imported  from  any  foreign  place  or  country 
shall  be  admitted  to  an  entry  unless  the  invoice  presented  in  all  re- 
spects conforms  to  the  requirements  of  sections  twenty-eight  hundred 
and  fifty-three,  twenty-eight  hundred  and  fifty-four,  and  twenty-eight 
hundred  and  fifty-five,  and  has  thereon  the  certificate  of  the  consul, 
vice-consul,  or  commercial  agent  in  those  sections  specified,  nor  unless 
the  invoice  is  verified  at  the  time  of  making  such  entry  by  the  oath 
of  the  owner  or  consignee,  or  of  the  authorized  agent  of  the  owner 
or  consignee,  certifying  that  the  invoice  and  the  declaration  thereon 
are  in  all  respects  true,  and  were  made  by  the  person  by  whom  the 
same  purports  to  have  been  made,  nor,  unless  the  triplicate  trans- 
mitted by  the  consul,  vice-consul,  or  commercial  agent  to  the  collec- 
tor has  been  received  by  him.  (See  Paragraph  11.) 

Restrictions  on  Consular  certificates. 

1 124.]  Sec.  2861.  No  consular  officer  of  the  United  States  shall 
grant  a  certificate  for  merchandise  shipped  from  countries  adjacent 


36  ENTKY  OF  MERCHANDISE. 

to  the  United  States,  which  have  passed  a  consulate  after  purchase 
for  shipment. 

[125.]  Sec.  2862.  All  consular  officers  are  hereby  authorized  to 
require,  before  certifying  any  invoice  under  the  provisions  of  the  pre- 
ceding sections,  satisfactory  evidence,  either  by  the  oath  of  the  per- 
son presenting  such  invoices  or  otherwise,  that  such  invoices  are 
correct  and  true.  In  the  exercise  of  the  discretion  hereby  given,  the 
consular  officers  shall  be  governed  by  such  general  or  special  regu- 
lations or  instructions  as  may  from  time  to  time  be  established  or 
given  by  the  Secretary  of  State. 

[126.]  Sec.  2863.  All  consuls  and  commercial  agents  of  the 
United  States  having  any  knowledge  or  belief  of  any  case  or  practice 
of  any  person  who  obtains  verification  of  any  invoice  whereby  the 
revenue  of  the  United  States  is  or  may  be  defrauded,  shall  report  the 
facts  to  the  collector  of  the  port  where  the  revenue  is  or  may  be  de- 
frauded, or  to  the  Secretary  of  the  Treasury. 

Punishment  for  attempting  to  pass  false  Invoices. 

[127.]  Sec.  2864.  If  any  owner,  consignee,  or  agent  of  any 
merchandise  shall  knowingly  make,  or  attempt  to  make,  an  entry 
thereof  by  means  of  any  false  invoice,  or  false  certificate  of  a  consul, 
vice-consul,  or  commercial  agent,  or  of  any  invoice  which  does  not 
contain  a  true  statement  of  all  the  particulars  hereinbefore  required, 
or  by  means  of  any  other  false  or  fraudulent  document  or  paper,  or 
of  any  other  false  or  fraudulent  practice  or  appliance  whatsoever, 
such  merchandise  or  the  value  thereof  shall  be  forfeited.  (See  Para- 
graph 13.) 

[128.]  Sec.  2865.  If  any  person  shall  knowingly  and  willfully, 
with  intent  to  defraud  the  revenue  of  the  United  States,  smuggle,  or 
clandestinely  introduce,  into  the  United  States,  any  goods,  wares,  or 
merchandise,  subject  to  duty  by  law,  and  which  should  have  been 
invoiced,  without  paying  or  accounting  for  the  duty,  or  shall  make 
out  or  pass,  or  attempt  to  pass,  through  the  custom-house  any  false, 
forged,  or  fraudulent  invoice,  every  such  person,  his,  her,  or  their 
aiders  and  abettors,  shall  be  deemed  guilty  of  a  misdemeanor,  and 
on  conviction  thereof  shall  be  fined  in  any  sum  not  exceeding  five 
thousand  dollars,  or  imprisoned  for  any  term  of  time  not  exceeding 
two  years,  or  both,  at  the  discretion  of  the  court. 

Entry  of  Merchandise  destined  for  British  Possessions. 

[129.]  Sec.  2866.  From  the  date  of  the  President's  Proclama- 
tion declaring  that  he  has  evidence  that  the  Imperial  Parliament  of 
Great  Britain,  the  Parliament  of  Canada,  and  the  legislature  of 
Prince  Edward's  Island  have  passed  laws  on  their  part  to  give  effect 


TITLE  34— KEVISED    STATUTE— OH.  4.  37 

to  the  provisions  of  the  treaty  of  Washington  of  May  eighth, 
eighteen  hundred  and  seventy-one,  as  contained  in  articles  eighteen 
to  twenty-five  inclusive,  and  article  thirty  of  said  treaty,  and  so  long 
as  said  articles  remain  in  force,  according  to  the  terms  and  condi- 
tions of  article  thirty-third  of  said  treaty,  all  goods,  wares,  or  mer- 
chandise arriving  at  the  ports  ol  New  York,  Boston,  and  Portland,* 
and  any  other  ports  in  the  United  States  which  have  been,  or  may 
from  time  to  time  be,  specially  designated  by  the  President  of  the 
United  States  and  destined  for  Her  Britannic  Majesty's  possessions 
in  l^orth  America,  may  be  entered  at  the  proper  custom-house  and 
conveyed  in  transit,  without  the  payment  of  duties,  through  the  terri- 
tory of  the  United  States,  under  such  rules,  regulations,  and  condi- 
tions for  the  protection  of  the  revenue  as  the  Secretary  of  the 
Treasury  may,  from  time  to  time,  prescribe ;  and,  under  like  rules, 
regulations,  and  conditions,  goods,  wares,  or  merchandise  may  be 
conveyed  in  transit,  without  the  payment  of  duties,  from  such  pos- 
sessions, through  the  territory  of  the  United  States,  for  export  from 
the  said  ports  of  the  United  States.  ( Treaty  Dept.  decisions  Nos. 
2171  and  5470  prescribe  the  regulations.  See  also  Treas'y  Dept.  deci- 
sions Nos.  2243-2420-2576-3184-3437-3791-3886-4193-4743-5149.) 

*  Oswego,  N.  Y.,  (Treas'y  Dept.  decision  No.  2248,)  Philadelphia,  Pa., 
(Treas'y  Dept.  decision  No.  3323;)  Eastport,  Me.,  (Treas'y  Dept.  decision 
No.  3737-,)  Morristown,  N.  Y.,  (Treas'y  Dept.  decision  4001 ;)  Richford,  Vt.; 
(Treas'y  Dept.  decision  No.  4844;)  New  Haven,  Conn.,  (Treas'y  Dept.  deci- 
sion No.  4865;)  New  Orleans,  La.,  (Treas'y  Dept.  decision  No.  5175;)  Char- 
lotte, N.  Y.,  (Treas'y  Dept.  decision  No.  5440,)  designated  ports  from  which 
imported  merchandise  may  be  shipped  in  bond  under  section  2866. 


38  APPKAISAL. 

CHAPTER    SIX. 
APPRAISAL. 

[From  Revised  Statutes  of  the  U.  S.—  2d  edition,  1878— page  561.] 

Collector  may  deliver  Merchandise  not  designated  for  Appraisal. 

[130.]  Sec.  2899.  No  merchandise  liable  to  be  inspected  or  ap- 
praised shall  be  delivered  from  the  custody  of  the  officers  of  the 
customs,  until  the  same  has  been  inspected  or  appraised,  or  until  the 
packages  sent  to  be  inspected  or  appraised  shall  be  found  correctly 
and  fairly  invoiced  and  put  up,  and  so  reported  to  the  collector.  The 
collector  may,  however,  at  the  request  of  the  owner,  importer,  con- 
signee, or  agent,  take  bonds,  with  approved  security,  in  double  the 
estimated  value  of  such  merchandise,  conditioned  that  it  shall  be  de- 
livered to  the  order  of  the  collector,  at  any  time  within  ten  days  after 
the  package  sent  to  the  public  stores  has  been  appraised  and  reported 
to  the  collector.  If  in  the  mean  time  any  package  shall  be  opened, 
without  the  consent  of  the  collector  or  surveyor  given  in  writing, 
and  then  in  the  presence  of  one  of  the  inspectors  of  the  customs,  or 
if  the  package  is  not  delivered  to  the  order  of  the  collector,  accord- 
ing to  the  condition  of  the  bond,  the  bond  shall,  in  either  case,  be 
forfeited.  (Treaty  Dept.  decision  99..) 

Additions  to  entry  to  make  Market-Value—When  to  be  made. 

[131.]  Sec.  2900.  The  owner,  consignee,  or  agent  of  any  mer- 
chandise which  has  been  actually  purchased,  or  procured  otherwise 
than  by  purchase,  at  the  time,  and  not  afterward,  when  he  shall  pro- 
duce his  original  invoice  to  the  collector  and  make  and  verify  his 
written  entry  of  his  merchandise,  may  make  such  addition  in  the 
entry  to  the  cost  or  value  given  in  the  invoice  as  in  his  opinion  may 
raise  the  same  to  the  actual  market-value  or  wholesale  price  of  such 
merchandise  at  the  period  of  exportation  to  the  United  States  in  the 
principal  markets  of  the  country  from  which  the  same  has  been 
imported ;  and  the  collector  within  whose  district  the  same  may  be 
imported  or  entered  may  cause  such  actual  market- value  or  whole- 
sale price  to  be  appraised  ;  and  if  such  appraised  value  shall  exceed 
by  ten  per  centum  or  more  the  value  so  declared  in  the  entry,  then, 
in  addition  to  the  duties  imposed  by  law  on  the  same,  there  shall  be 
collected  a  duty  of  twenty  per  centum  ad  valorem  on  such  appraised 
value.*  The  duty  shall  not,  however,  be  assessed  upon  an  amount 


*U.  S.  Circuit  Court  at  New  York,  case  of  Schmieder  vs.  Barney,  affirmed 
the  rule  laid  down  in  Article  488  Treas'y  Regulations  1874 — (Treas'y  Dept. 
decision  4471.)  The  additional  duty  cannot  be  enforced  where  proceedings 


TITLE  34— REVISED  STATUTE— OH.  6.  39 

• 

less  than  the  invoice  or  entered  value.  (Treaty  Dept.  decisions  3335- 
3370-3413-3435-3476-3483-3519-3685-3687-3753  -  3774  -  3788  -  3907- 
3978-4025-41 49-4180-4232  -  4234  -  4324  -4335-4456-4524-  4533-4615- 
4838-4964-5412.) 

Number  of  Packages  to  be  Opened. 

[132.]  Sec.  2901.  The  collector  shall  designate  on  the  in  voice  at 
least  one  package  of  every  invoice,  and  one  package  at  least  of  every 
ten  packages  of  merchandise,  and  a  greater  number  should  he  or 
either  of  the  appraisers  deem  it  necessary,  imported  into  such  port, 
to  be  opened,  examined,  and  appraised,  and  shall  order  the  package 
so  designated  to  the  public  stores  for  examination ;  and  if  any  pack- 
age be  found  by  the  appraisers  to  contain  any  article  not  specified  in 
the  invoice,  and  they  or  a  majority  of  them  shall  be  of  opinion  that 
such  article  was  omitted  in  the  invoice  with  fraudulent  intent  on  the 
part  of  the  shipper,  owner,  or  agent,  the  contents  of  the  entire 
package  in  which  the  article  may  be,  shall  be  liable  to  seizure  and 
forfeiture  on  conviction  thereof  before  any  court  of  competent  juris- 
diction; but  if  the  appraisers  shall  be  of  opinion  that  no  such  fraud- 
ulent intent  existed,  then  the  value  of  such  article  shall  be  added  to 
the  entry,  and  the  duties  thereon  paid  accordingly,  and  the  same 
shall  be  delivered  to  the  importer,  agent,  or  consignee.  Such  for- 
feiture may,  however,  be  remitted  by  the  Secretary  of  the  Treasury 
on  the  production  of  evidence  satisfactory  to  him  that  no  fraud  was 
intended. 

Mode  of  Appraisal. 

[133.]  Sec.  2902.  It  shall  be  the  duty  of  the  appraisers  of  the 
United  States,  and  every  of  them,  and  every  person  who  shall  act  as 
such  appraiser,  or  of  the  collector  and  naval  officer,  as  the  case  may 
be,  by  all  reasonable  ways  and  means  in  his  or  their  power,  to  ascer- 
tain, estimate,  and  appraise  the  true  and  actual  market-value  and 
wholesale  price,  any  invoice  or  affidavit  thereto  to  the  contrary  not- 
withstanding, of  the  merchandise,  at  the  time  of  exportation,  and  in 
the  principal  markets  of  the  country  whence  the  same  has  been  im- 
ported into  the  United  States,  and  the  number  of  such  yards,  parcels, 
or  quantities,  and  such  actual  market-value  or  wholesale  price  of 
every  of  them,  as  the  case  may  require.  All  such  merchandise, 
being  manufactured  of  wool?  or  whereof  wool  shall  be  a  component 
part,  which  shall  be  imported  into  the  United  States,  in  an  unfinished 
condition,  shall,  in  every  such  appraisal,  be  estimated  to  have  been 
at  the  time  of  exportation,  and  place  whence  the  same  was  imported 

are  had  for  forfeiture  of  goods  or  where  suit  in  personam  has  been  brought. 
(Treas'y  Dept.  decision  4625.) 


40  APPBAISAL. 

into  the  United  States,  of  as  great  value  as  if  the  same  had  been  en- 
tirely finished.  (See  Paragraph  1250,  and  Treaty  Dept.  decisions  3719- 
4081)  and  4913.) 

[134.]  Sec.  2903.  The  President  may  cause  to  be  established  fit 
and  proper  regulations  for  estimating  the  duties  on  merchandise  im- 
ported into  the  United  States,  in  respect  to  which  the  original  cost 
shall  be  exhibited  in  a  depreciated  currency,  issued  and  circulated 
under  authority  of  any  foreign  government. 

Market- Value— how  determined. 

[135.J  Sec.  2904.  When  the  duty  upon  any  imports  shall  be 
subject  to  be  levied  upon  the  true  market-value  of  such  imports  in 
the  principal  markets  of  the  country  from  whence  the  importation  has 
been  made,  or  at  the  port  of  exportation,  the  duty  shall  be  estimated 
and  collected  upon  the  value  on  the  day  of  actual  shipment,  when- 
ever a  bill  of  lading  shall  be  presented  showing  the  date  of  shipment, 
and  which  shall  be  certified  by  a  certificate  of  the  United  States 
consul,  commercial  agent,  or  other  legally  authorized  deputy. 

[136.]  Sec.  2905.  In  all  cases  where  merchandise,  subject  to  ad 
valorem  duty,  or  on  which  the  duties  are  to  be  levied  upon  the  value 
of  the  square  yard,  and  in  all  cases  where  any  specific  quantity  or 
parcel  of  such  merchandise  has  been  imported  into  the  United  States 
from  a  country  in  which  the  same  has  not  been  manufactured  or  pro- 
duced, the  foreign  value  shall  be  appraised  and  estimated  according 
to  the  current  market- value  or  wholesale  price  of  similar  articles  at 
the  principal  markets  of  the  country  of  production  or  manufacture, 
at  the  period  of  the  exportation  of  such  merchandise  to  the  United 
States. 

[137.]  Sec.  2906.  When  an  ad  valorem  rate  of  duty  is  imposed 
on  any  imported  merchandise,  or  when  the  duty  imposed  shall  be 
regulated  by,  or  directed  to  be  estimated  or  based  upon,  the  value  of 
the  square  yard,  or  of  smy  specified  quantity  or  parcel  of  such  mer- 
chandise, the  collector  within  whose  district  the  same  shall  be  im- 
ported or  entered  shall  cause  the  actual  market-value,  or  whole- 
sale price  thereof,  at  the  period  of  the  exportation  to  the  United 
States,  in  the  principal  markets  of  the  country  from  which  the  same 
has  been  imported,  to  be  appraised,  and  such  appraised  value  shall 
be  considered  the  value  upon  which  duty  shall  be  assessed.  (See 
Paragraph  1250.) 

[138.]  (Sees.  2907  and  2908.  Repeated  by  Section  7  of  act  of 
March  3,  1883,  and  Sec.  2909.  Repealed  by  act  of  February  27, 
1877.)  (See  Paragraph  1247.) 


TITLE  34— RE  VISED  STATUTES— CH.  6.  41 


Different  values  and  qualities  in  same  invoice — how  treated. 

[139.J  Sec.  2910.  When  merchandise  of  the  same  material  or 
description,  but  of  different  values,  is  invoiced  at  an  average  price, 
and  not  otherwise  provided  for,  the  duty  shall  be  assessed  upon  the 
whole  invoice  at  the  rate  to  which  the  highest  valued  goods  in  such 
invoice  are  subject.  (Treas'y  Dept.  decisions  Nos.  3683-4616.) 

[140.]  Sec.  2011.  Whenever  articles  composed  wholly,  or  in 
part,  of  wool  or  cotton,  of  similar  kind,  but  different  quality,  are 
found,  in  the  same  package,  charged  at  an  average  price,  it  shall  be 
the  duty  of  the  appraisers  to  adopt  the  value  of  the  best  article  con- 
tained in  such  package,  and  so  charged,  as  the  average  value  of  the 
whole.  (Treaty  Dept.  decisions  Nos.  3683-4616.) 

[141.]  Sec.  2912.  When  wool  of  different  qualities  is  imported 
in  the  same  bale,  bag,  or  package,  it  shall  be  appraised  by  the 
appraiser,  to  determine  the  rate  of  duty  to  which  it  shall  be  sub- 
jected, at  the  average  aggregate  value  of  the  contents  of  the  bale, 
bag,  or  package  ;  and  when  bales  of  different  qualities  are  embraced 
in  the  same  invoice  at  the  same  prices  whereby  the  average  price 
shall  be  reduced  more  than  ten  per  centum  below  the  value  of  the 
bale  of  the  best  quality,  the  value  of  the  whole  shall  be  appraised 
according  to  the  value  of  the  bale  of  the  best  quality ;  and  no  bale, 
bag,  or  package  shall  be  liable  to  a  less  rate  of  duty  in  consequence 
of  being  invoiced  with  wool  of  lower  value. 

Appraisement  of  Gloves. 

[142.]  Sec.  2913.  In  the  appraisement  of  kid  and  all  other 
gloves  imported  into  the  United  States  there  shall  be  no  discrimina- 
tion in  determining  by  appraisement  the  foreign  market  value  of 
such  goods,  whether  protected  by  trade-mark  or  not ;  and  in  no  case 
shall  gloves  so  protected  by  trade-mark  be  appraised  at  a  less  foreign 
market- value  than  the  like  goods  not  so  protected;  and  no  sale  or 
pretended  sale  of  such  goods  shall  be  held  to  fix  the  value  of  the  same. 

Standard  for  Sugar,  Wool,  Vinegar  and  Liquors. 

[143. J  Sec.  2914*  The  standard  by  which  the  color  and  grades 
of  sugar  are  to  be  regulated,  shall  be  selected  and  furnished  to  the 
collectors  of  such  ports  of  entry  as  may  be  necessary  by  the  Secre- 
tary of  the  Treasury,  from  time  to  time,  and  in  such  manner  as  he 
may  deem  expedient. 

[144.]  Sec.  2915.  The  Secretary  of  the  Treasury  shall,  by  regu- 
lation, prescribe  and  require  that  samples  from  packages  of  sugar 
shall  be  taken  by  the  proper  officers,  in  such  manner  as  to  ascertain 
the  true  quality  of  such  sugar;  and  the  weights  of  sugar  imported 


42  APPRAISAL. 

ID  casks  or  boxes  shall  be  marked  distinctly  by  the  custom-house 
weigher,  by  scoring  the  figures  indelibly  on  each  package. 

[145.]  Sec.  2916.  For  the  purpose  of  carrying  into  effect  the 
classification  of  wool  and  hair  of  animals,  prescribed  by  Schedule  L, 
Title  "DUTIES  UPON  IMPORTS,"  a  sufficient  number  of  distinctive 
samples  of  the  various  kinds  of  wool  or  hair  embraced  in  each  of  the 
three  classes  named,  selected  and  prepared  under  the  direction  of  the 
Secretary  of  the  Treasury,  and  duly  verified  by  him,  the  standard 
samples  of  which  shall  be  retained  in  the  Treasury  Department, 
shall  be  deposited  in  the  custom-houses  and  elsewhere,  as  he  may 
direct;  which  samples  shall  be  used  by  the  proper  officers  of  the 
customs,  to  determine  the  class  to  which  any  imported  wool  or  hair 
belongs.  (Schedule  K  in  act  of  March  3,  1883,  substituted  for 
schedule  L — See  Paragraph  766.) 

[146.]  Sec.  2017.  The  standard  for  vinegar  shall  be  taken  to  be 
that  strength  which  requires  thirty-five  grains  of  bicarbonate  of 
potash  to  neutralize  one  ounce  troy  of  vinegar ;  and  all  import 
duties  that  may  be  imposed  by  law  on  vinegar  imported  from  foreign 
countries  shall  be  collected  according  to  this  standard.  * 

[147.J  Sec.  2918.  The  Secretary  of  the  Treasury  may  under 
the  direction  of  the  President,  adopt  such  hydrometer  as  he  may 
deem  best  calculated  to  promote  the  public  interest  for  the  purpose 
of  ascertaining  the  proof  of  liquors ;  and,  after  such  adoption,  the 
duties  imposed  by  law  upon  distilled  spirits  shall  be  collected  accord- 
ing to  proof  ascertained  by  any  hydrometer  so  adopted. 

Standard  weight  of  Grain. 

[148.J  Sec.  2919.  For  the  purpose  of  estimating  the  duties  on 
importations  of  grain,  the  number  of  bushels  shall  be  ascertained  by 
weight,  instead  of  by  measuring;  and  sixty  pounds  of  wheat,  fifty- 
six  pounds  of  corn,  fifty-six  pounds  of  rye,  forty-eight  pounds  of 
barley,  thirty-two  pounds  of  oats,  sixty  pounds  of  peas,  and  forty- 
two  pounds  of  buckwheat,  avoirdupois  weight,  shall  respectively  be 
estimated  as  a  bushel. 

Expense  of  weighing,  gauging,  &c.  when  to  be  paid  by  owner. 

[149.]  Sec.  2920.  In  all  cases  in  which  the  invoice  or  entry  does 
not  contain  the  weight,  or  quantity,  or  measure  of  merchandise,  now 
weighed,  or  measured,  or  gauged,  the  same  shall  be  weighed,  gauged, 
or  measured  at  the  expense  of  the  owner,  agent,  or  consignee. 
(Treaty  Dept.  decisions  Nos.  5140,  5157  and  5171.)  , 


*  Vinegar  of  less  than  the  standard  strength  is  subject  to  duty  as  if  of 
the  standard  strength,  (Treas'y  Dept.  decision  2988.)  Mode  of  testing,  see 
Treas'y  Dept.  decision  3136. 


TITLE  34— KEVISED  STATUTP^S— OH.  6.  43 


Allowance  of  duty  on  goods  deficient. 

[150.]  Sec.  2921.  If,  on  the  opening  of  any  package,  a  deficiency 
of  any  article  shall  be  found,  on  examination  by  the  appraisers,  the 
same  shall  be  certified  to  the  collector  on  the  invoice,  and  an  allow- 
ance for  the  same  be  made  in  estimating  the  duties. 

Examination  of  importers  respecting  market  value. 

[151.]  Sec.  2922.  The  appraisers,  or  the  collector  and  naval 
officer,  as  the  case  may  be,  may  call  before  them  and  examine  upon 
oath,  any  owner,  importer,  consignee,  or  other  person,  touching  any 
matter  or  thing  which  they  may  deem  material  in  ascertaining  the 
true  market  value  or  wholesale  price  of  any  merchandise  imported, 
and  require  the  production,  on  oath,  to  the  collector  or  to  any  per- 
manent appraiser,  of  any  letters,  accounts,  or  invoices,  in  his  pos- 
session relating  to  the  same.  All  testimony  in  writing,  or  deposi- 
tions, taken  by  virtue  of  this  section,  shall  be  filed  in  the  collector's 
office,  and  preserved  for  future  use  or  reference,  to  be  transmitted  to 
the  Secretary  of  the  Treasury  when  he  shall  require  the  same. 

[152.]  Sec.  2923.  If  any  person  so  called  shall  neglect  or  refuse 
to  attend,  or  shall  decline  to  answer,  or  shall,  if  required,  refuse  to 
answer  in  writing  any  interrogatories,  and  subscribe  his  name  to  his 
deposition,  or  to  produce,  such  papers,  when  so  required  by  an 
appraiser  or  collector  and  naval  officer,  he  shall  be  liable  to  a  penalty 
of  one  hundred  dollars;  and  if  such  person  be  the  owner,  importer, 
or  consignee,  the  appraisement  which  the  appraisers,  or  collector 
and  naval  officer,  where  there  are  no  legal  appraisers,  may  make  of 
the  merchandise  shall  be  final  and  conclusive. 

[153.[  Sec.  2924.  Any  person  who  shall  willfully  and  corruptly 
swear  falsely  on  an  examination  before  any  appraiser,  or  collector  and 
naval  officer,  shall  be  deemed  guilty  of  perjury;  and  if  he  is  the 
owner,  importer,  or  consignee,  the  merchandise  shall  be  forfeited. 

[154.]  Sec.  2925.  Whenever,  in  the  opinion  of  the  Secretary  of 
the  Treasury,  it  may  be  necessary  in  order  to  carry  into  full  effect  the 
laws  for  the  collection  uf  the  revenue,  he  may  authorize  the  collector 
of  any  district  into  which  merchandise,  subject  to  duty,  may  be  im- 
ported, to  require  the  owner,  importer,  or  consignee  of  such  mer- 
chandise, to  give  bond,  in  a  sum  not  exceeding  the  value  of  such 
merchandise,  that  he  will  produce  or  cause  to  be  produced,  within  a 
reasonable  time,  to  be  fixed  by  the  Secretary,  such  proof  as  the  Sec- 
retary may  deem  necessary,  and  as  is  in  the  power  of  the  owner, 
importer,  or  consignee,  to  obtain,  to  enable  the  collector  to  ascertain 
the  class  or  description  of  manufacture,  or  rate  of  duty,  to  which 
such  merchandise  is  justly  liable. 


44  APPRAISAL. 


Storing  of  Merchandise  when  entry  incomplete. 

[155.]  Sec.  2020.  All  merchandise,  of  which  incomplete  entry 
has  been  made,  or  an  entry  without  the  specification  of  particulars, 
either  for  want  of  the  original  invoice,  or  for  any  other  cause,  or 
which  has  received  damage  during  the  voyage,  shall  be  conveyed  to 
some  warehouse  or  storehouse,  to  be  designated  by  the  collector,  in 
the  parcels  or  packages  containing  the  same,  there  to  remain  with 
due  and  reasonable  care,  at  the  expense  and  risk  of  the  owner  or 
consignee,  under  the  care  of  some  proper  officer,  until  the  particulars, 
cost,  or  value,  as  the  case  may  require,  shall  have  been  ascertained 
either  by  the  exhibition  of  the  original  invoice  thereof,  or  by  appraise- 
ment, at  the  option  of  the  owner,  importer,  or  consignee ;  and  until 
the  duties  thereon  shall  have  been  paid,  or  secured  to  be  paid,  and  a 
permit  granted  by  the  collector  for  the  delivery  thereof. 

• 
Goods  damaged  during  the  voyage  or  wrecked. 

[156.]  Sec.  2927.  In  respect  to  articles  that  have  been  damaged 
during  the  voyage,  whether  subject  to  a  duty  ad  valorem,  or  charge- 
able with  a  specific  duty,  either  by  number,  weight,  or  measure,  the 
appraisers  shall  ascertain  and  certify  to  what  rate  or  percentage  the 
merchandise  is  damaged,  and  the  rate  of  percentage  of  damage,  so 
ascertained  and  certified,  shall  be  deducted  from  the  original  amount, 
subject  to  a  duty  ad  valorem,  or  from  the  actual  or  original  number, 
weight,  or  measure,  on  which  specific  duties  would  have  been  com- 
puted. No  allowance,  however,  for  the  damage  on  any  merchandise, 
that  has  been  entered,  and  on  which  the  duties  have  been  paid  or 
secured  to  be  paid,  and  for  which  a  permit  has  been  granted  to  the 
owner  or  consignee  thereof,  and  which  may  on  examining  the  same 
prove  to  be  damaged,  shall  be  made,  unless  proof  to  ascertain  such 
damage  shall  be  lodged  in  the  custom-house  of  the  port  where  such 
merchandise  has  been  landed,  within  ten  days  after  the  landing 
of  such  merchandise.*  (See  Paragraphs  598  and  722.) 

,  [157.]  Sec.  2928.  Before  any  merchandise  which  may  be  taken 
from  any  wreck  shall  be  admitted  to  an  entry,  the  same  shall  be  ap- 
praised ;  and  the  same  proceedings  shall  be  ordered  and  executed  in 
all  cases  where  a  reduction  of  duties  shall  be  claimed  on  account  of 
damage  which  any  merchandise  shall  have  sustained  in  the  course  of 
the  voyage ;  and  in  all  cases  where  the  owner,  importer,  consignee,  or 
agent  shall  be  dissatisfied  with  such  appraisement,  he  shall  be  enti- 
tled to  the  privileges  of  appeal  as  provided  for  in  this  Title.*  (See 
Paragraphs  28  and  1237.) 


"*Treas'y  Dept.  decision  3869  prescribes  regulations  for  Re-appraisement  on 
damaged  goods — see  also  Treas'y  Dept.  decisions  Nos.  45,  2349,  3134,  3454, 
3510,  3799,  3832,  3868,  4191.  4652,  4729,  4743,  4754,  5090,  5255,  5421,  5583. 


TITLE  34— REVISED  STATUTES— CH.  6.  45 

Collector  may  order  Re-appraisement. 

[158.]  Sec.  2929.  The  principal  appraisers  shall  revise  and  cor- 
rect the  report  of  the  assistant  appraisers  as  they  may  judge  proper, 
and  report  to  the  collector  their  decision  thereon.  If  the  collector 
deems  any  appraisement  of  goods  too  low,  he  may  order  a  re-appraise- 
ment, either  by  the  principal  appraisers,  or  by  three  merchants  desig- 
nated by  him  for  that  purpose,  who  shall  be  citizens  of  the  United 
States;  and  may  cause  the  duties  to  be  charged  accordingly.  (Treaty 
Dept.  decisions  3753,  3809,  4089.) 

Importer  granted  Re-appraisement. 

[159.]  Sec.  2930.  If  the  importer,  owner,  agent,  or  consignee^ 
of  any  merchandise  shall  be  dissatisfied  with  the  appraisement,  and 
shall  have  complied  with  the  foregoing  requisitions,  he  may  forthwith 
give  notice  to  the  collector,  in  writing,  of  such  dissatisfaction ;  on  the 
receipt  of  which  the  collector  shall  select  one  discreet  and  experienced 
merchant  to  be  associated  with  one  of  the  general  appraisers  where- 
ever  practicable,  or  two  discreet  and  experienced  merchants,  citizens 
of  the  United  States,  familiar  with  the  character  and  value  of  the 
goods  in  question,  to  examine  and  appraise  the  same,  agreeably  to 
the  foregoing  provisions ;  and  if  they  shall  disagree,  the  collector  shall 
decide  between  them ;  and  the  appraisement  thus  determined  shall 
be  final  and  be  deemed  to  be  the  true  value,  and  the  duties  shall  be 
levied  thereon  accordingly.  (See  Treaty  Dept.  decisions  92,  93,  222, 
621,  3774,  3809,  3840,  3916,  4269,  4459.) 

Protest  against  decision  of  Collector  as  to  Rates  of  Duty,  &c.,  and 
appeal  therefrom  to  the  Secretary  of  the  Treasury. 

[160.]  Sec.  2931.  On  the  entry  of  any  vessel,  or  of  any  mer- 
chandise, the  decision  of  the  collector  of  customs  at  the  port  of  im- 
portation and  entry,  as  to  the  rate  and  amount  of  duties  to  be  paid 
on  the  tonnage  of  such  vessel  or  on  such  merchandise,  and  the  dutiable 
costs  and  charges  thereon,  shall  be  final  and  conclusive  Against  all 
persons  interested  therein,  unless  the  owner,  master,  commander,  or 
consignee  of  such  vessel,  in  the  case  of  duties  levied  on  tonnage,  or 
the  owner,  importer,  consignee,  or  agent  of  the  merchandise,  in  the 
case  of  duties  levied  on  merchandise,  or  the  costs  and  charges 
thereon,  shall,  within  ten  days  after  the  ascertainment  and  liquida- 
tion of  the  duties  by  the  proper  officers  of  the  customs,  as  well  in 
cases  of  merchandise  entered  in  bond  as  for  consumption,  give  notice 
in  writing  to  the  collector  on  each  entry,  if  dissatisfied  with  his  deci- 
sion, setting  forth  therein,  distinctly  and  specifically,  the  grounds  of 
his  objection  thereto,  and  shall  within  thirty  days  after  the  date  of 
such  ascertainment  and  liquidation,  appeal  therefrom  to  the  Secre- 
tary of  the  Treasury.  The  decision  of  the  Secretary  on  such  appeal 


46  APPRAISAL. 

shall  be  final  arid  conclusive ;  and  such  vessel,  or  merchandise,  or 
costs  and  charges,  shall  be  liable  to  duty  accordingly,  unless  suit 
shall  be  brought  within  ninety  days  after  the  decision  of  the  Secre- 
tary of  the  Treasury  on  such  appeal  for  any  duties  which  shall  have 
been  paid  before  the  date  of  such  decision  on  such  vessel,  or  on  such 
merchandise,  or  costs  or  charges,  or  within  ninety  days  after  the 
payment  of  duties  paid  after  the  decision  of  the  Secretary.  No  suit 
shall  be  maintained  in  any  court  for  the  recovery  of  any  duties 
alleged  to  have  been  erroneously  or  illegally  exacted,  until  the  deci- 
sion of  the  Secretary  of  the  Treasury  shall  have  been  first  had  on 
such  appeal,  unless  the  decision  of  the  Secretary  shall  be  delayed 
more  than  ninety  days  from  the  date  of  such  appeal  in  case  of  an 
entry  at  any  port  east  of  the  JRocky  Mountains,  or  more  than  five 
months  in  case  of  any  entry  west  of  those  mountains.  (See  Para- 
graphs 233  to  236,  and  361  to  364.  Treaty  Dept.  decisions  23,  207, 
299,  743,  2809,  2813,  3051,  3139.  3308,  3551,  3686,  3730,  3746,  3774, 
3795,  3842,  3883,  3990,  4079,  4216,  4232,  4494,  4588,  4813,  4922,  4972, 
5526.) 

[161.]  Sec.  2932.  The  decision  of  the  respective  collectors  of 
customs  as  to  all  fees,  charges,  and  exactions  of  whatever  character, 
other  than  those  relating  to  the  rate  and  amount  of  duties  to  be  paid 
on  the  tonnage  of  any  vessel,  or  on  merchandise  and  the  dutiable 
costs  and  charges  thereon,  claimed  by  them,  or  by  any  of  the  officers 
under  them,  in  the  performance  of  their  official  duty,  shall  be  final 
and  conclusive  against  all  persons  interested  in  such  fees,  charges,  or 
exactions,  unless  the  like  notice  that  an  appeal  will  be  taken  from 
such  decision  to  the  Secretary  of  the  Treasury  shall  be  given  within 
ten  days  from  the  making  of  such  decision,  and  unless  such  appeal 
shall  actually  be  taken  within  thirty  days  from  the  making  of  such 
decision  ;  and  the  decision  of  the  Secretary  of  the  Treasury  shall  be 
final  and  conclusive  upon  the  matter  so  appealed,  unless  suit  shall 
be  brought  for  the  recovery  of  such  fees,  charges,  or  exactions,  within 
the  period  as  provided  for  in  the  preceding  section  in  regard  to 
duties.  No  suit  shall  be  maintained  in  any  court  for  the  recovery  of 
any  such  fees,  costs,  and  charges,  alleged  to  have  been  erroneously 
or  illegally  exacted,  until  the  decision  of  the  Secretary  of  the  Trea- 
sury shall  have  been  first  had  on  such  appeal,  unless  such  decision 
of  the  Secretary  shall  be  delayed  more  than  ninety  days  from  the 
date  of  such  appeal  in  case  of  an  entry  at  any  port  east  of  the  Eocky 
Mountains,  or  more  than  five  months  in  case  of  an  entry  west  of 
those  mountains. 

Drugs  and  Medicines  to  be  examined  before  entry. 

1 162.]  Sec.  2933.  All  drugs,  medicines,  medicinal  preparations, 
including  medicinal  essential  oils  and  chemical  preparations,  used 
wholly  or  in  part  as  medicine,  imported  from  abroad,  shall,  before 


TITLE  34— REVISED  STATUTES— CH.  6.  47 

passing  the  custom-house,  be  examined  and  appraised,  as  well  in 
reference  to  their  quality,  purity,  and  fitness  for  medical  purposes^ 
as  to  their  value  and  identity  specified  in  the  invoice. 

[163.]  Sec.  2934.  All  medicinal  preparations,  whether  chemical 
or  otherwise,  usually  imported  with  the  name  of  the  manufacturer, 
shall  have  the  true  name  of  the  manufacturer  and  the  place  where 
they  are  prepared,  permanently  and  legibly  affixed  to  each  parcel  by 
stamp,  label,  or  otherwise  ;  and  all  medicinal  preparations  imported 
without  such  names  so  affixed  shall  be  adjudged  to  be  forfeited. 

[164.J  Sec.  2935.  If,  on  examination,  any  drugs,  medicines, 
medicinal  preparations,  whether  chemical  or  otherwise,  including 
medicinal  essential  oils,  are  found,  in  the  opinion  of  the  examiner, 
to  be  so  far  adulterated,  or  in  any  manner  deteriorated,  as  to  render 
them  inferior  in  strength  and  purity  to  the  standard  established  by 
the  United  States,  Edinburgh,  London,  French,  and  German  phar- 
macopoeias and  dispensatories,  and  thereby  improper,  unsafe,  or 
dangerous  to  be  used  for  medicinal  purposes,  a  return  to  that  effect 
shall  be  made  upon  the  invoice,  and  the  articles  so  noted  shall  not 
pass  the  custom-house,  unless,  on  a  re-examination  of  a  strictly  ana- 
lytical character,  called  for  by  the  owner  or  consignee,  the  return  of 
the  examiner  shall  be  found  erroneous,  and  it  is  declared  as  the  re- 
sult of  such  analysis,  that  the  articles  may  properly,  safely,  and 
without  danger,  be  used  for  medicinal  purposes. 

[165.]  Sec.  2936.  The  owner  or  consignee  shall  at  all  times, 
when  dissatisfied  with  the  examiner's  return,  have  the  privilege  of 
calling,  at  his  own  expense,  for  a  re-examination  ;  and  the  collector, 
upon  receiving  a  deposit  of  such  sum  as  he  may  deem  sufficient  to 
defray  such  expense,  shall  procure  some  competent  analytical  chemist 
possessing  the  confidence  of  the  medical  profession,  as  well  as  of  the 
colleges  of  medicine  and  pharmacy,  if  any  such  institutions  exist  in 
the  State  in  which  the  collection-district  is  situated,  to  make  a  careful 
analysis  of  the  articles  included  in  the  return,  and  a  report  upon  the 
same  under  oath.  In  case  this  report,  which  shall  be  final,  shall 
declare  the  return  of  the  examiner  to  be  erroneous,  and  the  articles 
to  be  of  the  requisite  strength  and  purity,  according  to  the  standards 
referred  to  in  the  next  preceding  section,  the  entire  invoice  shall  be 
passed  without  reservation,  on  payment  of  the  customary  duties. 


Exportation  of  rejected  Drugs,  &e. 

[166.]  Sec.  2937.  If  the  examiner's  return,  however,  shall  be 
sustained  by  the  analysis  and  report,  the  articles  shall  remain  in 
charge  of  the  collector,  and  the  owner  or  consignee,  on  payment  of 
the  charges  of  storage  and  other  expenses  necessarily  incurred  by 
the  United  States,  and  on  giving  a  bond  with  sureties  satisfactory  to 


48  APPKAISAL. 

the  collector  to  land  the  articles  out  of  the  limits  of  the  United 
States,  shall  have  the  privilege  of  re-exporting  them  at  any  time 
within  the  period  of  six  months  after  the  report  of  the  analysis  ;  but 
if  the  articles  shall  riot  be  sent  out  of  the  United  States  within  the 
time  specified,  the  collector,  at  the  expiration  of  that  time,  shall 
cause  the  same  to  be  destroyed,  and  hold  the  owner  or  consignee  re- 
sponsible to  the  United  States  for  the  payment  of  all  charges,  in  the 
same  manner  as  if  the  articles  had  been  re-exported. 


Appraisement  at  New  York. 

[167.]  Sec.  2938.  One  of  the  assistant  appraisers  at  the  port  of 
New  York,  to  be  appointed  with  special  reference  to  his  qualifications 
for  such  duties,  shall,  in  addition  to  the  duties  that  may  be  required 
of  him  by  the  appraiser,  perform  the  duties  of  a  special  examiner  of 
drugs,  medicines,  chemicals,  and  so  forth. 

[168.]  Sec.  2939.  The  collector  of  the  port  of  New  York  shall 
not,  under  any  circumstances,  direct  to  be  sent  for  examination  and 
appraisement  less  than  one  package  of  every  invoice,  and  one  package 
at  least  out  of  every  ten  packages  of  merchandise,  and  a  greater  num- 
ber should  he,  or  the  appraiser,  or  any  assistant  appraiser,  deem  it 
necessary.  When  the  Secretary  of  the  Treasury,  however,  from  the 
character  and  description  of  the  merchandise,  may  be  of  the  opinion 
that  the  examination  of  a  less  proportion  of  packages  will  amply 
protect  the  revenue,  he  may,  by  special  regulation,  direct  a  less  num- 
ber of  packages  to  be  examined. 

[169.]  Sec.  2940.  The  Secretary  of  the  Treasury  may,  on  the 
nomination  of  the  appraiser,  appoint  such  number  of  examiners  at 
the  port  of  New  York  as  the  Secretary  may  in  writing  determine  to 
be  necessary,  to  aid  each  of  the  assistant  appraisers  in  the  examina- 
tion, inspection,  and  appraisement  of  merchandise.  No  person  shall 
be  appointed  such  examiner  who  is  not,  at  the  time  of  his  appoint- 
ment, practically  and  thoroughly  acquainted  with  the  character, 
quality,  and  value  of  the  article  in  the  examination  and  appraise- 
ment of  which  he  is  to  be  employed ;  nor  shall  any  such  examiner 
enter  upon  the  discharge  of  his  duties,  as  such,  until  he  shall  have 
taken  and  subscribed  an  oath  faithfully  and  diligently  to  discharge 
such  duties. 

[170.]  Sec.  2941.  No  appraiser,  assistant  appraiser,  examiner, 
clerk,  verifier,  sampler,  messenger,  or  other  person  employed  in  the 
departments  of  appraisal  at  the  port  of  New  York,  or  any  of  them, 
shall  engage  or  be  employed  in  any  commercial  or  mercantile  busi- 
ness, or  act  as  agent  for  any  person  engaged  in  such  business,  during 
the  term  of  his  appointment. 


TITLE  34— EEVISED  STATUTES— CH.  6.  49 

[171.  |  Sec.  2942.  All  provisions  relating  to  the  duties  of  ap- 
praisers, or  to  any  proceedings  consequent  or  dependent  upon  the 
action  of  such  appraisers  and  not  inconsistent  with  the  provisions 
relating  to  the  appraiser  and  assistant  appraisers  at  the  port  of  New 
York,  shall  be  construed  to  apply  to  them. 

[172.]  Sec.  2943.  One  of  the  assistant  appraisers  at  the  port  of 
New  York  shall  be  detailed  by  the  appraiser  for  the  supervision  of 
the  department  for  the  examination  of  merchandise  damaged  on  the 
voyage  of  importation,  and  as  far  as  practicable  to  make  examina- 
tions and  appraisals  of  such  or  any  other  merchandise  as  the  ap- 
praiser may  direct,  and  in  all  cases  truly  to  report  to  him  the  extent 
of  such  damage,  or  the  true  value  of  the  merchandise  appraised,  as 
the  case  may  be,  according  to  law ;  such  report  to  be  subject  to  re- 
vision, correction,  and  approval  by  the  appraiser,  and  to  be  trans- 
mitted to  the  collector  in  the  same  manner  as  other  appraisals. 

[173.]  Sec.  2944.  If  at  any  time,  from  an  increase  of  importa- 
tion, or  from  any  other  cause,  there  shall  be  found  upon  the  floors  of 
the  public  stores  in  the  City  of  New  York  an  accumulation  of  mer- 
chandise awaiting  appraisement,  the  appraiser  shall,  under  regula- 
tions established  by  the  Secretary  of  the  Treasury,  direct  the  assistant 
appraisers,  and  others  associated  with  them  in  this  branch  of  the 
public  business,  to  devote  time  beyond  the  usual  business  hours,  in 
each  day,  during  daylight,  to  their  respective  duties,  so  that  the 
business  of  appraisement  may  be  faithfully  and  more  promptly  dis- 
patched. 

Penalty  for  declining  to  act  as  Merchant  Appraiser. 

[174.]  Sec.  2945.  Any  merchant  who  shall  be  chosen  by  the 
collector  to  make  any  appraisement  required  under  any  act  respect- 
ing imports  and  tonnage,  and  who  shall,  after  due  notice  of  such 
choice  has  been  given  to  him  in  writing,  decline  or  neglect  to  assist 
at  such  appraisement,  shall  be  subject  to  a  penalty  of  not  more  than 
fifty  dollars,  and  to  the  costs  of  prosecution  therefor. 

Appraisements  at  Ports  where  there  are  no  Appraisers. 

[175.]  Sec.  2946.  When  merchandise  is  entered  at  ports  where 
there  are  no  appraisers,  the  mode  hereinbefore  prescribed  of  ascer- 
taining the  foreign  value  thereof  shall  be  carefully  observed  by  the 
revenue  officers  to  whom  is  committed  the  estimating  and  collection 
of  duties. 

[176.]  Sec.  2947.  The  Secretary  of  the  Treasury  shall  have 
authority  to  direct  the  appraiser  for  any  collection -district  to  attend 
in  any  other  collection-district  for  the  purpose  of  appraising  any  mer- 
chandise imported  therein. 


50  APPRAISAL. 

Additional  Duties  not  Pines. 

[177.]  Sec.  2948.  No  portion  of  the  additional  duties  provided 
by  this  Title  shall  be  deemed  a  fine,  penalty,  or  forfeiture,  for  the  pur- 
pose of  being  distributed  to  any  officer  of  the  customs,  but  the 
whole  amount  thereof,  when  received,  shall  be  paid  directly  into  the 
Treasury. 

Secretary  of  Treasury  to  prescribe  Regulations  for  Appraisal. 

[178.]  Sec.  2949.  The  Secretary  of  the  Treasury  from  time  to 
time  shall  establish  such  rules  and  regulations,  not  inconsistent  with 
the  laws  of  the  United  States,  to  secure  a  just,  faithful,  and  impartial 
appraisal  of  all  merchandise  imported  into  the  United  States,  and 
just  and  proper  entries  of  such  actual  market-value  or  wholesale 
price  thereof,  and  of  the  square  yards,  parcels,  or  other  quantities, 
as  the  case  may  require,  and  of  such  actual  market- value  or  whole- 
sale price  of  each  of  them.  The  Secretary  of  the  Treasury  shall  re- 
port all  such  rules  and  regulations,  with  the  reasons  therefor,  to  the 
then  next  session  of  Congress. 

Appraiser's  Certificate. 

[179.]  Sec.  2950.  The  certificate  of  any  one  of  the  appraisers 
of  the  dutiable  value  of  any  imported  merchandise  required  to  be 
appraised,  shall  be  deemed  to  be  the  appraisement  of  such  merchan- 
dise required  by  law  to  be  made  by  such  appraisers.  Where  mer- 
chandise shall  be  entered  at  ports  where  there  are  no  appraisers,  the 
certificate  of  the  revenue  officer  to  whom  is  committed  the  estimating 
and  collection  of  duties  of  the  dutiable  value  of  any  merchandise 
required  to  be  appraised,  shall  be  deemed  and  taken  to  be  the  ap- 
praisement of  such  merchandise  required  by  law  to  be  made  by  such 
officer. 

Definition  of  the  words  "Ton,"  "Value"  and  "Valued." 

[180.]  Sec.  2951.  Wherever  the  word  "  ton "  is  used  in  this 
chapter,  in  reference  to  weight,  it  shall  be  construed  as  meaning 
twenty  hundred- weight,  each  hundred-weight  being  one  hundred  and 
twelve  pounds  avoirdupois. 

[181.]  Sec.  2952.  The  words  "  value  "  and  "  valued,"  used  in 
this  chapter,  shall  be  construed  as  meaning  the  true  market-value  of 
merchandise  in  the  principal  markets  of  the  country  from  whence 
exported  at  the  date  of  exportation. 

Buildings  for  Custom-House  Purposes. 

[182.]  Sec.  2953.  Nothing  herein  contained  shall  be  construed 
to  prevent  the  leasing  or  hiring  of  such  buildings  or  accommodations 


TITLE  34— EEVISED  STATUTES— CH.  7.  51 

as  may  be  required  for.  the  use  of  the  United  States  appraisers  for 
the  due  examination  and  appraisal  of  imported  merchandise  at  the 
ports  where  such  officers  are  provided  by  law,  nor  to  prohibit  the 
leasing  or  hiring  by  collectors  of  the  customs,  for  short  periods,  with 
the  approval  of  the  Secretary  of  the  Treasury,  of  such  stores  as  may 
be  required  for  custom-house  purposes  at  any  of  the  smaller  revenue 
ports  of  the  United  States. 


CHAPTER  SEVEN. 
THE  BOND  AND  WAREHOUSE  SYSTEM. 

[From  Revised  Statutes  of  the  U.  S.— 2d  Edition,  1878.— Page  570.] 

Leasing  and  Bonding  Warehouses  and  Goods   Deposited  at  Bisk 

of  Owners. 

[183.]  Sec.  2934.  The  Secretary  of  the  Treasury  may,  at  his 
discretion,  lease  such  warehouses  as  he  deems  necessary  for  the 
storage  of  unclaimed  goods,  or  goods  which  for  any  other  reason  are 
required  by  law  to  be  stored  by  the  Government. 

[184.]  Sec.  2933.  No  leases  shall  be  entered  into  by  the  United 
States  for  any  warehouses  for  the  storage  of  warehoused  or  un- 
claimed merchandise  at  any  port  where  there  may  exist  any  private 
bonded  warehouses ;  Provided,  That  such  buildings  may  be  leased 
as  may  be  required  for  the  use  of  appraisers  for  the  examination  and 
appraisal  of  imported  merchandise  at  ports  where  such  officers  are 
provided  by  law  ;  and  collectors  may  lease,  for  short  periods,  at  any 
of  the  smaller  ports,  such  stores  as  may  be  required  for  custom-house 
purposes,  with  the  approval  of  the  Secretary  of  the  Treasury. 

[185.]  Sec.  2930.  All  warehouses  hired  by  the  collector,  naval 
officer,  or  surveyor,  shall  be  on  public  account,  and  paid  for  by  the 
collector  as  such,  and  shall  be  appropriated  exclusively  to  the  use  of 
receiving  foreign  merchandise,  subject,  as  to  the  rates  of  storage,  to 
regulation  by  the  Secretary  of  the  Treasury. 

[186.]  Sec.  2937.  No  collector  or  other  officer  of  the  customs 
shall  enter  into  any  contract  or  agreement  for  the  use  of  any  build- 
ing to  be  thereafter  erected  as  a  public  store  or  warehouse,  and  no 
lease  of  any  building  to  be  so  used  shall  be  taken  for  a  longer  period 
than  three  years,  nor  shall  rent  be  paid,  in  whole  or  in  part,  in  any 
case,  in  advance. 


52  THE  BOND  AND  WAREHOUSE  SYSTEM. 

[187.]  Sec.  2958.  Cellars  and  vaults  of  stores  for  the  storage  of 
wines  and  distilled  spirits  only,  and  yards  for  the  storage  of  coal, 
mahogany,  and  other  woods  and  lumber,  may,  at  the  discretion  of  the 
Secretary  of  the  Treasury,  be  constituted  bonded  warehouses  for  the 
storage  of  such  articles  under  the  same  regulations  and  conditions 
as  required  in  the  storage  of  other  merchandise ;  the  cellars  or  vaults 
shall  be  exclusively  appropriated  to  the  storage  of  wines  or  distilled 
spirits,  and  shall  have  no  opening  or  entrance  except  the  one  from 
the  street,  on  which  separate  and  different  locks  of  the  custom-house 
and  the  owner  or  proprietor  of  the  cellars  or  vaults  shall  be  placed. 

[188.]  Sec.  2959.  Parts  of  such  building  as  shall  be  approved 
by  the  Secretary  of  the  Treasury  may  be  bonded  for  the  storage  of 
grain,  under  such  rules,  regulations,  and  conditions  as  he  may  pre- 
scribe for  the  security  of  the  revenue. 

[189.]  Sec.  2960.  Private  warehouses  shall  be  used  solely  for  the 
purpose  of  storing  warehoused  merchandise,  and  shall  be  previously 
approved  by  the  Secretary  of  the  Treasury,  and  be  placed  in  charge 
of  a  proper  officer  of  the  customs,  who,  together  with  the  owner  and 
proprietor  of  the  warehouse,  shall  have  the  joint  custody  of  all  the  mer- 
chandise stored  in  the  warehouse ;  and  all  the  labor  on  the  merchan- 
dise so  stored  must  be  performed  by  the  owner  or  proprietor  of  the 
warehouse,  under  the  supervision  of  the  officer  of  the  customs  in 
charge  of  the  same,  at  the  expense  of  the  owner  or  proprietor. 

[190.]  Sec.  2961.  Before  any  of  the  stores  or  cellars,  owned  or 
occupied  by  private  individuals,  shall  be  used  as  a  warehouse  for 
merchandise  imported  by  other  merchants  or  importers,  the  owner, 
occupant,  or  lessee  thereof  shall  enter  into  bond,  in  such  sums  and 
with  such  sureties  as  may  be  approved  by  the  Secretary  of  the  Trea- 
sury, exonerating  and  holding  harmless  the  United  States  and  its 
officers  from  or  on  account  of  any  risk,  loss,  or  expense  of  any  kind 
or  description,  connected  with  or  arising  from  the  deposit  or  keeping 
of  the  merchandise  in  the  warehouses  ;  and  all  imports  deposited  in 
any  public  or  private  warehouse  authorized  by  this  Title  shall  be  at 
the  sole  and  exclusive  risk  and  expense  of  the  owner  or  importer. 

Importer  may  designate  warehouse. 

[191.]  Sec.  2962.  Any  merchandise  subject  to  duty,  with  the 
exception  of  perishable  articles,  also  gunpowder,  and  other  explosive 
substances,  except  fire-crackers,  which  shall  have  been  duly  entered 
and  bonded  for  warehousing,  in  conformity  with  existing  laws,  may 
be  deposited,  at  the  option  of  the  owner,  importer,  consignee,  or 
agent,  at  his  expense  and  risk,  in  any  public  warehouse  owned  or 
leased  by  the  United  States,  or  in  the  private  warehouse  of  the  im- 
porter, the  same  being  used  exclusively  for  the  storage  of  warehoused 


TITLE  34— BEVISED  STATUTES— CH.  7.  53 

merchandise  of  his  own  importation  or  to  his  consignment,  or  in  a 
private  warehouse  used  by  the  owner,  occupant,  or  lessee,  as  a 
general  warehouse  for  the  storage  of  warehoused  merchandise;  such 
place  of  storage  to  be  designated  on  the  warehouse-entry  at  the  time 
of  entering  such  merchandise  at  the  custom-house. 

Goods  not  entered  in  time  deposited  in  warehouse. 

[192.J  Sec.  2963.  When  merchandise,  imported  into  the  United 
States,  has  not  been  entered  in  pursuance  of  the  provisions  of  any 
act  regulating  imports  and  tonnage,  the  same  shall  be  deposited  in 
the  public  warehouse,  and  shall  there  remain,  at  the  expense  and 
risk  of  the  owner,  until  such  invoice  is  produced.  Nothing  herein 
contained  shall  be  understood  to  prohibit  the  sale  of  such  quantities 
of  merchandise  so  stored  as  may  be  necessary  to  discharge  the 
duties  thereon,  and  all  intervening  charges,  at  the  time  or  times 
when  such  duties  shall  become  due  and  payable. 

[193.]  Sec.  2964.  In  all  cases  of  failure  or  neglect  to  pay  the 
duties  within  the  period  allowed  by  law  to  the  importer  to  make 
entry  thereof,  or  whenever  the  owner,  importer,  or  consignee  shall 
make  entry  for  warehousing  the  same,  in  writing,  in  such  form  and 
supported  by  such  proof  as  shall  be  prescribed  by  the  Secretary  of 
the  Treasury,  the  merchandise  shall  be  taken  possession  of  by  the 
collector,  and  deposited  in  the  public  stores,  or  in  other  stores  to  be 
agreed  on  by  the  collector  or  chief  revenue  officer  of  the  port,  and 
the  importer,  owner,  or  consignee,  such  stores  to  be  secured  under 
the  joint  locks  of  the  inspector  and  importer,  there  to  be  kept,  with 
due  and  reasonable  care,  at  the  charge  and  risk  of  the  owner,  im- 
porter, consignee,  or  agent,  and  subject  at  all  times  to  their  order, 
upon  payment  of  the  proper  duties  and  expenses,  to  be  ascertained 
on  due  entry  thereof  for  warehousing,  and  to  be  secured  by  a  bond 
of  the  owner,  importer,  or  consignee,  with  surety  to  the  satisfaction 
of  the  collector,  in  double  the  amount  of  the  duties,  and  in  such 
form  as  the  Secretary  of  the  Treasury  shall  prescribe. 

[194.]  Sec.  2965.  Unclaimed  merchandise  required  by  existing 
laws  to  be  taken  possession  of  by  collectors  of  the  customs  may  be 
stored  in  any  public  warehouse  owned  or  leased  by  the  United  States, 
or  in  any  private  bonded  warehouse  authorized  by  this  Title,  and  all 
charges  for  storage,  labor,  and  other  expenses  accruing  on  any  such 
merchandise,  not  to  exceed  in  any  case  the  regular  rates  for  such 
objects  at  the  port  in  question,  must  be  paid  before  delivery  of  the 
goods  on  due  entry  thereof  by  the  claimant  or  owner;  or  if  sold  as 
unclaimed  goods,  to  realize  the  import  duties,  the  charges  shall  be 
paid  by  the  collector  out  of  the  proceeds  of  the  sale  thereof  before 
paying  such  proceeds  into  the  Treasury  as  required  by  existing  laws. 


54  THE  BOND  AND  WAKE  HOUSE  SYSTEM. 

[195.]  Sec.  2966.  When  merchandise  shall  be  imported  into 
any  port  of  the  United  States  from  any  foreign  country  in  vessels 
propelled  in  whole  or  in  part  by  steam,  and  it  shall  appear  by  the 
bills  of  lading  that  the  merchandise  so  imported  is  to  be  delivered 
immediately  after  the  entry  of  the  vessel,  the  collector  of  such  port 
may  take  possession  of  such  merchandise  and  deposit  the  same  in 
bonded  warehouse;  and  when  it  does  not  appear  by  the  bills  of 
lading  that  the  merchandise  so  imported  is  to  be  immediately 
delivered,  the  collector  of  the  customs  may  take  possession  of  the 
same,  and  deposit  it  in  bonded  warehouse,  at  the  request  of  the 
owner,  master,  or  consignee  of  the  vessel,  on  three  days'  notice  to 
such  collector  after  the  entry  of  the  vessel. 

Merchandise  for  Jeffersonville  and  Albany. 

[196.]  Sec.  2967.  Merchandise  imported  into  the  port  of  Louis- 
ville, and  destined  for  Jeffersonville,  may  be  lauded  and  warehoused 
at  Jeffersonville,  under  the  custody  and  control  of  the  surveyor  of 
the  port  of  Louisville.  (See  Paragraph  116.) 

[197.]  Sec.  2968.  The  Secretary  of  the  Treasury  may  extend 
the  privileges  of  the  provisions  relating  to  warehouses,  and  the 
regulations  of  the  Treasury  Department  relating  thereto,  to  the  port 
of  Albany. 

Custody  of  merchandise. 

[198.]  Sec.  2969.  All  merchandise  of  which  the  collector  shall 
take  possession  under  the  provisions  relating  to  the  time  for  the  dis- 
charge of  a  vessel's  cargo  shall  be  kept  with  due  and  reasonable 
care  at  the  charge  and  risk  of  the  owner. 

Time  limited  for  merchandise  to  remain  in  Bonded  Warehouse. 

[199.]  Sec.  2970.  Any  merchandise  deposited  in  bond  in  any 
public  or  private  bonded  warehouse  may  be  withdrawn  for  consump- 
tion within  one  year  from  the  date  of  original  importation  on  pay- 
ment of  the  duties  and  charges  to  which  it  may  be  subject  by  law 
at  the  time  of  such  withdrawal ;  and  after  the  expiration  of  one  year 
from  the  date  of  original  importation,  and  until  the  expiration  of 
three  years  from  such  date,  any  merchandise  in  bond  may  be  with- 
drawn for  consumption  on  payment  of  the  duties  assessed  on  the 
original  entry  and  charges,  and  an  additional  duty  of  ten  per  centum 
of  the  amount  of  such  duties  and  charges.  (Treas'y  Dept.  decisions 
2349,  3045,  3502,  4078,  4156,  4696.) 

[200.]  Sec.  2971.  All  merchandise  which  may  be  deposited  in 
public  store  or  bonded  warehouse  may  be  withdrawn  \>y  the  owner 
for  exportation  to  foreign  countries;  or  may  be  transshipped  to  any 
port  of  the  Pacific  or  western  coast  of  the  United  States  at  any  time 


TITLE  34— REVISED  STATUTES— CH.  7.  55 

before  the  expiration  of  three  years  from  the  date  of  original  importa- 
tion ;  such  goods  on  arrival  at  a  Pacific  or  western  port  to  be  subject 
to  the  same  rules  and  regulations  as  if  originally  imported  there. 
Any  goods  remaining  in  public  store  or  bonded  warehouse  beyond 
three  years  shall  be  regarded  as  abandoned  to  the  Government,  and 
sold  under  such  regulations  as  the  Secretary  of  the  Treasury  may 
prescribe,  and  the  proceeds  paid  into  the  Treasury.  In  computing 
this  period  of  three  years,  if  such  exportation  or  transshipment  of 
any  merchandise  shall,  either  for  the  whole  or  any  part  of  the  term 
of  three  years,  have  been  prevented  by  reason  of  any  order  of  the 
President,  the  time  during  which  such  exportation  or  transshipment 
of  such  merchandise  shall  have  been  so  prevented  shall  be  excluded 
from  the  computation.  Merchandise  withdrawn  for  exportation  shall 
be  subject  only  to  the  payment  of  such  storage  and  charges  as  may 
be  due  thereon. 

[201.J  Sec.  2972.  The  Secretary  of  the  Treasury,  in  case  of  any 
sale  of  any  merchandise  remaining  in  public  store  or  bonded  ware- 
house beyond  three  years,  may  pay  to  the  owner,  consignee,  or  agent 
of  such  merchandise,  the  proceeds  thereof,  after  deducting  duties, 
charges,  and  expenses,  in  conformity  with  the  provision  relating  to 
the  sale  of  merchandise  remaining  in  a  warehouse  for  more  than  one 
year. 

[202.]  Sec.  2973.  If  any  merchandise  shall  remain  in  public 
store  beyond  one  year,  without  payment  of  the  duties  and  charges 
thereon,  except  as  hereinbefore  provided,  then  such  merchandise 
shall  be  appraised  by  the  appraisers,  if  there  be  any  at  such  port,  and 
if  none,  then  by  two  merchants  to  be  designated  and  sworn  by  the 
collector  for  that  purpose,  and  sold  by  the  collector  at  public  auction, 
on  due  public  notice  thereof  being  first  given,  in  the  manner  and  for 
the  time  to  be  prescribed  by  a  general  regulation  of  the  Treasury 
Department.  At  such  public  sale,  distinct  printed  catalogues  descrip- 
tive of  such  merchandise,  with  the  appraised  value  affixed  thereto, 
shall  be  distributed  among  the  persons  present  at  sucli  sale.  A 
reasonable  opportunity  shall  be  given  before  such  sale,  to  persons 
desirous  of  purchasing,  to  inspect  the  quality  of  such  merchandise. 
The  proceeds  of  such  sales,  after  deducting  the  usual  rate  of  storage 
at  the  port  in  question,  with  all  other  charges  and  expenses,  includ- 
ing duties,  shall  be  paid  over  to  the  owner,  importer,  consignee,  or 
agent,  and  proper  receipts  taken  for  the  same. 

[203.]  Sec.  2974.  The  overplus,  if  any  there  be,  of  the  proceeds 
of  such  sales,  after  the  payment  of  storage,  charges,  expenses,  and 
duties,  remaining  unclaimed  for  the  space  of  ten  days  after  such  sales, 
shall  be  paid  by  the  collector  into  the  Treasury  of  the  United  States  $ 
and  the  collector  shall  transmit  to  the  Treasury  Department,  with 
the  overplus,  a  copy  of  the  inventory,  appraisement,  and  account  of 


56  THE  BOND  AND  WAREHOUSE  SYSTEM. 

sales,  specifying  the  marks,  numbers,  and  descriptions  of  the  pack- 
ages sold,  their  contents,  and  appraised  value,  the  name  of  the  vessel 
and  master  in  which,  and  of  the  port  whence,  it  was  imported,  and 
the  time  when,  and  the  name  of  the  person  to  whom  such  merchan- 
dise was  consigned  in  the  manifest,  and  the  duties  and  charges  to 
which  the  several  consignments  were  respectively  subject ;  and  the 
receipt  or  certificate  of  the  collector  shall  exonerate  the  master  of 
any  vessel  in  which  such  merchandise  was  imported,  from  all  claim 
of  the  owner  thereof,  who  shall,  nevertheless,  on  due  proof  of  his 
interest,  be  entitled  to  receive  from  the  Treasury  the  amount  of  any 
overplus  paid  into  the  same  under  the  provisions  of  this  Title. 

Sale  of  Perishable,  Explosive,  and  Articles  liable  to  Depreciation. 

[204.]  Sec.  2973.  All  merchandise  of  a  perishable  nature,  and 
all  gunpowder  and  explosive  substances,  except  fire-crackers,  de- 
posited in  any  public  or  private  bonded  warehouse,  shall  be  sold 
forthwith. 

[205.]  Sec.  2976.  Any  collector  of  the  customs  is  authorized, 
under  such  directions  and  regulations  as  may  be  prescribed  by  the 
Secretary  of  the  Treasury,  to  sell,  upon  due  notice,  at  public  auction, 
any  unclaimed  merchandise  deposited  in  public  warehouse  whenever 
the  same  may  from  depreciation  in  value,  damage,  leakage,  or  other 
cause,  in  the  opinion  of  such  collector,  be  likely  to  prove  insufficient, 
on  a  sale  thereof,  to  pay  the  duties,  storage,  and  other  charges  if 
suffered  to  remain  in  public  store  for  the  period  allowed  by  law  in 
the  case  of  unclaimed  merchandise. 

Return  of  duty  upon  Merchandise  exported  from  Warehouse. 

[206.]  Sec.  2977.  Merchandise  upon  which  duties  have  been 
paid  may  remain  in  warehouse  in  custody  of  the  officers  of  the  cus- 
toms at  the  expense  and  risk  of  the  owners  of  such  merchandise,  and 
if  exported  directly  from  such  custody  to  a  foreign  country  within 
three  years,  shall  be  entitled  to  return  duties.  But  proper  evidence 
of  such  merchandise  having  been  landed  abroad  shall  be  furnished 
to  the  collector  by  the  importer,  and  one  per  centum  of  the  duties 
shall  be  retained  by  the  Government.  (See  Paragragh  238-240,  and 
Treaty  Dept.  decisions,  3435-3502-4264-4843.) 

[207.]  Sec.  2978.  No  merchandise  subject  to  duty  shall  be 
entered  for  drawback,  or  exported  for  drawback,  after  it  is  withdrawn 
from  the  custody  of  the  officers  of  the  customs  except  as  provided  in 
section  three  thousand  and  twenty-five. 

[208.]  Sec.  2979.  If  the  owner,  importer,  consignee,  or  agent  of 
any  merchandise  on  which  the  duties  have  not  been  paid,  shall  give 
to  the  collector  satisfactory  security  that  the  merchandise  shall  be 


TITLE  34— REVISED  STATUTES— CH.  7.  57 

landed  out  of  the  jurisdiction  of  the  United  States,  in  the  manner 
required  by  the  laws  relating  to  exportatious  for  the  benefit  of  draw- 
back, the  collector  and  naval  officer,  if  any,  on  an  entry  to  re-export 
the  same,  shall,  upon  payment  of  the  appropriate  expenses,  permit 
the  merchandise,  under  the  inspection  of  the  proper  officers,  to  be 
shipped  without  the  payment  of  any  duties  thereon. 

Withdrawal   of  merchandise  from  Warehouse,  quantity  limited. 

[209.]  Sec.  2980.  No  merchandise  shall  be  withdrawn  from  any 
warehouse  in  which  it  may  be  deposited,  in  a  less  quantity  than  in 
an  entire  package,  bale,  cask,  or  box,  unless  in  bulk ;  nor  shall  mer- 
chandise so  imported  in  bulk  be  delivered,  except  in  the  whole 
quantity  of  each  parcel,  or  in  a  quantity  not  less  than  one  ton  weight, 
unless  by  special  authority  of  the  Secretary  of  the  Treasury. 

[210.]  Sec.  2981.  Amended  by  section  10  of  Act  of  June  10, 
1880.  (Paragraph  393.) 

Supplies  to  Vessels  of  War. 

[211.]  Sec.  2982.  The  privilege  of  purchasing  supplies  from  the 
public  warehouses  duty  free,  shall  be  extended,  under  such  regulations 
as  the  Secretary  of  the  Treasury  shall  prescribe,  to  the  vessels  of  war 
of  any  nation  in  ports  of  the  United  States  which  may  reciprocate 
such  privilege  toward  the  vessels  of  war  of  the  United  States  in  its 
ports. 

No  allowance  for  leakage,  &c.  while  goods  in  Warehouse  except 

casualties. 

[212.]  Sec.  2983.  In  no  case  shall  there  be  any  abatement  of 
the  duties  or  allowance  made  for  any  injury,  damage,  deterioration, 
loss,  or  leakage  sustained  by  any  merchandise,  while  deposited  in 
any  public  or  private  bonded  warehouse.  (Treaty  Dept.  decisions 
4167-4250-5438-5507.) 

[213.]  Sec.  2984.  The  Secretary  of  the  Treasury  is  hereby 
authorized,  upon  production  of  satisfactory  proof  to  him  of  the  actual 
injury  or  destruction,  in  whole  or  in  part,  of  any  merchandise,  by 
accidental  fire,  or  other  casualty,  while  the  same  remained  in  the 
custody  of  the  officers  of  the  customs  in  any  public  or  private  ware- 
house under  bond,  or  in  the  appraisers'  stores  undergoing  appraisal, 
in  pursuance  of  law  or  regulations  of  the  Treasury  Department,  or 
while  in  transportation  under  bond  from  the  port  of  entry  to  any 
other  port  in  the  United  States,  or  while  in  the  custody  of  the  officers 
of  the  customs  and  not  in  bond,  or  while  within  the  limits  of  any 
port  of  entry,  and  before  the  same  have  been  landed  under  the  super- 
vision of  the  officers  of  the  customs,  to  abate  or  refund,  as  the  case 
may  be,  out  of  any  moneys  in  the  Treasury  not  otherwise  appro- 


58  THE  BOND  AND  WAREHOUSE  SYSTEM. 

priated,  the  amount  of  impost  duties  paid  or  accruing  thereupon ; 
and  likewise  to  cancel  any  warehouse  bond  or  bonds,  or  enter  satis- 
faction thereon  in  whole  or  in  part,  as  the  case  may  be. 

Penalties,  Reports,  Regulations. 

[214.]  Sec.  2985.  Any  person  convicted  of  altering,  defacing,  or 
obliterating  any  mark  which  has  been  placed  by  any  officer  of  the 
revenue  on  any  package  of  warehoused  merchandise  shall  be  liable 
to  a  penalty  of  five  hundred  dollars  for  every  such  offense. 

[215.]  Sec.  2986.  If  any  importer  or  proprietor  of  any  ware- 
housed merchandise,  or  any  person  in  his  employ,  shall,  by  any  con 
trivance,  fraudulently  open  the  warehouse,  or  shall  gain  access  to  the 
merchandise,  except  in  the  presence  of  the  proper  officer  of  the  cus- 
toms acting  in  the  execution  of  his  duty,  such  importer  or  proprietor 
shall  be  liable  to  a  penalty  of  one  thousand  dollars  for  every  such 
offense.  (See  Paragraph  220.) 

[216.]  Sec.  2987.  If  any  warehoused  merchandise  shall  be 
fraudulently  concealed  in  or  removed  from  any  public  or  private 
warehouse,  the  same  shall  be  forfeited  to  the  United  States;  and  all 
persons  convicted  of  fraudulently  concealing  or  removing  such  mer- 
chandise, or  of  aiding  or  abetting  such  concealment  or  removal,  shall 
be  liable  to  the  same  penalties  as  are  imposed  for  the  fraudulent 
introduction  of  merchandise  into  the  United  States. 

]217.]  Sec.  2988.  The  collectors  of  the  several  ports  of  the 
United  States  shall  make  quarterly  reports  to  the  Secretary  of  the 
Treasury,  according  to  such  general  instructions  as  the  Secretary 
may  give,  of  all  merchandise  remaining  in  the  warehouses  of  their 
respective  ports,  specifying  the  quantity  and  description  of  the 
same. 

[218.]  Sec.  2989.  The  Secretary  of  the  Treasury  may  from 
time  to  time  establish  such  rules  and  regulations,  not  inconsistent 
with  law,  for  the  due  execution  of  the  provisions  of  this  chapter,  and 
to  secure  a  just  accountability  under  the  same,  as  he  may  deem  to  be 
expedient  and  necessary. 

[219.]  Sec.  2990  to  2997  inclusive,  Repealed  by  act  of  June 
10,  1880.  (Paragraph  391.) 

[220.]  Sec.  2998.  Any  person  maliciously  opening,  breaking, 
or  entering,  by  any  means  whatever,  any  car,  vessel,  vehicle,  ware- 
house, or  package  containing  any  such  merchandise  so  delivered  for 
transportation,  or  removing,  injuring,  breaking,  or  defacing  any  lock 
or  seal  placed  upon  such  car,  vessel,  vehicle,  warehouse,  or  package, 
or  aiding,  abetting,  or  encouraging  any  other  person  or  persons  so  to 


TITLE  34— REVISED  STATUTES— CH.  7.  59 

remove,  break,  injure,  or  deface  such  locks  or  seals,  or  to  open, 
break,  or  enter  such  car,  vessel,  or  vehicle,  with  intent  to  remove  or 
cause  to  be  removed  unlawfully  any  merchandise  therein,  or  in  any 
manner  to  injure  or  defraud  the  United  States ;  and  any  person  re- 
ceiving any  merchandise  unlawfully  removed  from  any  such  car, 
vessel,  or  vehicle,  knowing  it  to  have  been  so  unlawfully  removed, 
shall  be  guilty  of  felony,  and  in  addition  to  any  penalties  heretofore 
prescribed  shall  be  punishable  by  imprisonment  for  not  less  than  six 
months  nor  more  than  two  years.  (See  Paragraph  215.) 

[221.]  Sec.  2999.  For  the  purpose  of  better  guarding  against 
frauds  upon  the  revenue  on  foreign  merchandise  transported  between 
the  ports  of  the  Atlantic  and  those  of  the  Pacific  overland  through 
any  foreign  territory,  the  Secretary  of  the  Treasury  may  appoint 
special  sworn  agents  as  inspectors  of  the  customs,  to  reside  in  such 
foreign  territory  where  such  merchandise  may  be  landed  or  embarked, 
with  power  to  superintend  the  landing  or  shipping  of  all  merchan- 
dise, passing  coastwise  between  the  ports  of  the  United  States  on  the 
Pacific  and  Atlantic.  It  shall  be  their  duty,  under  such  regulations 
and  instructions  as  the  Secretary  of  the  Treasury  may  prescribe,  to 
guard  against  the  perpetration  of  frauds  upon  the  revenue.  The 
compensation  paid  to  such  inspectors  shall  not  in  the  aggregate 
exceed  five  thousand  dollars  per  annum. 

Transportation  of  Merchandise  in  Bond. 

[222.]  Sec.  3000.  Any  merchandise,  duly  entered  for  warehous- 
ing, may  be  withdrawn  under  bond,  without  payment  of  the  duties, 
from  a  bonded  warehouse  in  any  collection-district,  and  be  trans- 
ported to  a  bonded  warehouse  in  any  other  collection-district,  and  re- 
warehoused  thereat ;  and  any  such  merchandise  may  be  so  transported 
to  its  destination  wholly  by  laud,  or  wholly  by  water,  or  partially  by 
land  and  partially  by  water,  over  such  routes  as  the  Secretary  of  the 
Treasury  may  prescribe,  and  may  likewise  be  conveyed  over  any 
foreign  territory,  the  government  of  which  may  have,  or  shall  by 
treaty  stipulations  grant,  a  free  right  of  way  over  such  territory. 

[223.]  Sec.  3001.  The  Secretary  of  the  Treasury  shall  prescribe 
the  form  of  the  bond  to  be  given  for  the  transportation  of  merchan- 
dise from  a  port  in  one  collection-district  to  a  port  in  another 
collection-district  as  provided  in  the  preceding  section;  also  the 
time  for  such  delivery;  and  for  a  failure  to  transport  and  deliver 
within  the  time  limited  any  such  bonded  merchandise  to  the  collector 
at  the  designated  port,  a  duty  of  double  the  amount  to  which  such 
merchandise  would  be  liable  shall  be  collected,  which  duty  shall  be 
secured  by  such  bond,  or  the  merchandise  may  be  seized  and  forfeited 
for  such  failure,  and  any  steam  or  other  vessel,  or  vehicle,  transporting 
such  bonded  merchandise,  the  master,  owner,  or  conductor  of  which 


€0  THE  BOND  AND  WAREHOUSE  SYSTEM. 

shall  fail  to  deliver  the  same  to  the  collector  at  the  designated  port, 
shall  be  liable  to  seizure  and  forfeiture.  And  the  Secretary  of  the 
Treasury  is  hereby  authorized  to  remit,  in  whole  or  in  part,  on  such 
conditions,  and  under  such  regulations,  not  inconsistent  with  law,  as 
he  may  prescribe,  the  additional  duty  secured  by  the  bond  given  for 
the  transportation  of  merchandise  from  a  port  in  one  collection-dis- 
trict to  a  port  in  another  collection -district  prescribed  by  the 
preceding  section :  Provided,  That  it  shall  be  proved  to  the  satis- 
faction of  the  Secretary  of  the  Treasury  that  the  failure  to  transport 
and  deliver  the  merchandise  aforesaid  according  to  the  conditions  of 
the  bonds  occurred  without  willful  negligence  or  fraudulent  intent  on 
the  part  of  the  obligors. 

Withdrawal  of  Merchandise  from  Warehouse  for  Exportation  to 
Mexico  and  British  Provinces. 

[224.]  Sec.  3002.  Any  imported  merchandise  in  the  original 
packages  which  shall  have  been  duly  entered  and  bonded,  in  pursu- 
ance of  the  provisions  relating  to  warehouses,  may  be  withdrawn 
from  warehouse  for  immediate  exportation,  without  payment  of 
duties,  to  Chihuahua,  in  Mexico,  by  the  route  of  the  Arkansas  River, 
through  Van  Buren,  or  by  the  route  of  the  Red  River,  through 
Fulton,  or  by  the  route  of  the  Missouri  River,  through  Independence, 
or  by  such  other  routes  as  may  be  designated  by  the  Secretary  of  the 
Treasury.  Any  imported  merchandise  duly  entered  and  bonded  at 
Brownsville,  in  the  district  of  Brazos  de  Santiago,  or  imported  and 
bonded  at  any  other  port  of  the  United  States,  and  transported 
thence  in  bond,  and  duly  rewarehoused  at  Brownsville,  may  be  with- 
drawn from  warehouse  for  immediate  exportation,  without  payment 
of  duties,  to  ports  and  places  in  Mexico,  by  land  or  water,  or  partly 
by  land  and  partly  by  water,  or  by  such  routes  as  may  be  designated 
by  the  Secretary  of  the  Treasury.  ( Treaty  Dept.  decisions  5033  and 
5060 prescribe  the  regulations.) 

[225. J  Sec.  3003.  Any  imported  merchandise  duly  entered  and 
bonded  in  any  port  of  the  United  States  may  be  withdrawn  from 
warehouse  without  payment  of  duties,  for  immediate  exportation  for 
San  Fernando,  Paso  del  Norte,  and  Chihuahua,  in  Mexico,  through 
the  port  of  Lavaca,  in  the  collection -district  of  Saluria,  in  the  State 
of  Texas,  and  be  transshipped  inland,  thence  to  San  Antonio,  in  that 
State,  and  from  the  latter  place  to  the  destinations  in  Mexico,  either 
by  way  of  Eagle  Pass,  the  Presidio  del  Norte,  or  San  Elizario,  all  on 
the  Rio  Grande  j  and  the  Secretary  of  the  Treasury  is  hereby  author- 
ized to  prescribe  such  regulations,  not  inconsistent  with  law,  as  he  may 
deem  proper  and  necessary,  respecting  the  packing,  marking,  in- 
spection, proof  of  due  delivery  at  their  foreign  destinations  of  the 
imports  authorized  by  this  and  the  foregoing  section  to  be  exported 


TITLE  34— REVISED  STATUTES— CH.  7.  61 

from  warehouse  to  ports  and  places  in  Mexico,  and  for  the  due  pro- 
tection in  other  respects  of  the  public  revenue. 

[226.]  Sec.  3004.  Imported  merchandise  duly  entered  and 
bonded  at  a  port  of  the  United  States,  and  withdrawn  from  ware- 
house in  accordance  with  existing  law,  for  exportation  for  San  Fer- 
nando, Paso  del  Norte,  and  Chihuahua,  in  Mexico,  may  pass  through 
Indianola,  the  port  of  entry  for  the  district  of  Saluria,  in  Texas, 
under  such  regulations  as  the  Secretary  of  the  Treasury  shall  pre- 
scribe, as  well  as  through  the  port  of  Lavaca. 

[227.]  Sec.  3005.  All  merchandise  arriving  at  the  ports  of  New 
York,  Boston,  Portland  and  Maine,  or  any  other  port  specially  desig- 
nated by  the  Secretary  of  the  Treasury,  and  destined  for  places  in 
the  adjacent  British  provinces,  or  arriving  at  the  port  of  Brownsville 
in  Texas,  or  any  other  port  specially  designated  by  the  Secretary  of 
the  Treasury,  and  destined  for  places  in  the  republic  of  Mexico, 
may  be  entered  at  the  custom-house,  and  conveyed,  in  transit, 
through  the  territory  of  the  United  States,  without  the  payment  of 
duties,  under  such  regulations  as  the  Secretary  of  the  Treasury  may 
prescribe  .* 

[228.]  Sec.  3006.  Imported  merchandise  in  bond,  or  duty  paid, 
and  products  or  manufactures  of  the  United  States,  may,  with  the 
consent  of  the  proper  authorities  of  the  British  provinces  or  republic 
of  Mexico,  be  transported  from  one  port  of  the  United  States  to 
another  port  therein,  over  the  territory  of  such  provinces  or  republic, 
by  such  routes,  and  under  such  rules,  regulations,  and  conditions  as 
the  Secretary  of  the  Treasury  may  prescribe  ;  and  the  merchandise 
so  transported  shall,  upon  arrival  in  the  United  States  from  such  prov- 
inces or  republic,  be  treated  in  regard  to  the  liability  to  or  exemp- 
tion from  duty,  or  tax,  as  if  the  transportation  had  taken  place  en- 
tirely within  the  limits  of  the  United  States. 

[229.]  Sec.  3007.  Railroad-cars  or  other  vehicles  laden  with 
merchandise,  sealed  by  a  customs  officer,  passing,  under  the  provi- 
sions of  the  preceding  section  and  the  regulations  of  the  Secretary 
of  the  Treasury,  from  one  port  in  the  United  States  to  another  there- 
in, through  foreign  contiguous  territory,  shall  be  exempt  from  the 
payment  of  any  fees  for  receiving  or  certifying  manifests  thereof. 

[230.]  Sec.  3008.  No  merchandise  exported  to  Mexico  or  the 
British  North  American  Provinces  shall  be  voluntarily  landed  or 
brought  into  the  United  States  ;  and  any  so  landed  or  brought  into 
the  United  States  shall  be  forfeited ;  and  the  same  proceeding  shall 


*Treas'y  Dept.  decision  5102  designates  Corpus  Christi,  Texas,  San  Fran- 
cisco and  Wilmington,  California,  as  ports  under  this  section. 


62  PAYMENT. 

be  had  for  its  condemnation,  and  the  distribution  of  the  proceeds  of 
the  sales,  as  in  other  cases  of  forfeiture  of  merchandise  illegally  im- 
ported. Every  person  concerned  in  the  voluntary  landing  or  bring- 
ing such  merchandise  into  the  United  States  shall  be  liable  to  a 
penalty  of  four  hundred  dollars. 


CHAPTER  EIGHT. 
PAYMENT. 

[From  Revised  Statutes  of  the  U.  S.~2d  Edition,  1878.— Page  679. J 

Duties— how  Payable. 

[231.]  Sec.  3009.  All  duties  upon  imports  shall  be  collected 
in  ready-money,  and  shall  be  paid  in  coin  or  coin  certificates  or  in 
United  States  notes,  payable  on  demand,  authorized  to  be  issued 
prior  to  the  twenty-fifth  day  of  February,  one  thousand  eight  hun- 
dred and  sixty -two,  and  by  law  receivable  in  payment  of  public 
dues. 

Disposal  of  moneys  paid  under  protest  and  suits  to  recover  same. 

[232.]  Sec.  3010.  All  money  paid  to  any  collector  of  the  cus- 
toms, or  to  any  person  acting  as  £uch,  for  unascertained  duties  or  for 
duties  paid  under  protest  against  the  rate  or  amount  of  duties  charged, 
shall  be  placed  to  the  credit  of  the  Treasurer  of  the  United  States, 
and  shall  not  be  held  by  the  collector,  or  person  acting  as  such,  to 
await  any  ascertainment  of  duties,  or  the  result  of  any  litigation  in 
relation  to  the  rate  or  amount  of  duty  legally  chargeable  and  col- 
lectable in  any  case  where  money  is  so  paid. 

[233.]  Sec.  3011.  Any  person  who  shall  have  made  payment 
under  protest  and  in  order  to  obtain  possession  of  merchandise  im- 
ported for  him,  to  any  collector,  or  person  acting  as  collector,  of  any 
money  as  duties,  when  such  amount  of  duties  was  not,  or  was  not 
wholly,  authorized  by  law,  may  maintain  an  action  in  the  nature  of 
an  action  at  law,  which  shall  be  triable  by  jury,  to  ascertain  the 
validity  of  such  demand  and  payment  of  duties,  and  to  recover  back 
any  excess  so  paid.  But  no  recovery  shall  be  allowed  in  such  action 
unless  a  protest  and  appeal  shall  have  been  taken  as  prescribed  in 
section  twenty-nine  hundred  and  thirty-one. 

[234.]  Sec.  3012.  No  suit  shall  be  maintained  in  any  court  for 
the  recovery  of  duties  alleged  to  have  been  erroneously  or  illegally 
exacted  by  collectors  of  customs,  unless  the  plaintiff,  within  thirty 


TITLE  34— REVISED  STATUTES— CH.  8.  63 

days  after  due  notice  of  the  appearance  of  the  defendant,  either  in 
person  or  by  attorney,  serves  on  the  defendant  or  his  attorney  a  bill 
of  particulars  of  the  plaintiff's  demand,  giving  the  name  of  the  im- 
porter or  importers,  the  description  of  the  merchandise,  and  place 
from  which  imported,  the  name  of  the  vessel,  or  means  of  importa- 
tion, the  date  of  the  invoice,  the  date  of  the  entry  at  the  custom- 
house, the  precise  amount  of  duty  claimed  to  have  been  exacted  in 
excess,  the  date  of  payment  of  said  duties,  the  day  and  year  on  which 
protest  was  filed  against  the  exaction  thereof,  the  date  of  appeal 
thereon  to  the  Secretary  of  the  Treasury,  and  date  of  decision,  if 
any,  on  such  appeal.  And  if  a  bill  of  particulars,  containing  all  the 
above  mentioned  items,  be  not  served  as  aforesaid,  a  judgment  of 
non  pros,  shall  be  rendered  against  the  plaintiff  or  plaintiffs  in  said 
action.  (See  Paragraphs  160,  161  and  17.) 

Refunding  duties  improperly  collected. 

.  [235.]  Sec.  3012%.  Whenever  it  shall  be  shown  to  the  satisfac- 
tion of  the  Secretary  of  the  Treasury  that,  in  any  case  of  unascer- 
tained duties,  or  duties  or  other  moneys  paid  under  protest  and  appeal, 
as  hereinbefore  provided,  more  money  has  been  paid  to  the  collector, 
or  person  acting  as  such,  than  the  law  requires  should  have  been 
paid,  the  Secretary  of  the  Treasury  shall  draw  his  warrant  upon  the 
Treasurer  in  favor  of  the  person  entitled  to  the  overpayment,  directing 
the  Treasurer  to  refund  the  same  out  of  any  money  in  the  Treasury 
not  otherwise  appropriated.  (Treaty  Dept.  decision  3209.) 

[236.]  Sec.  3013.  Whenever  it  shall  be  shown  to  the  satisfac- 
tion of  the  Secretary  of  the  Treasury  that  more  moneys  have  been 
paid  to  the  collector  of  customs,  or  others  acting  as  such,  than  the 
law  requires,  and  the  party  has  failed  to  comply  with  the  require- 
ments relating  to  appeals  to  the  Secretary  of  the  Treasury,  and  the 
Secretary  of  the  Treasury  shall  be  satisfied  that  such  non-compliance 
with  the  requirements  as  above  stated  was  owing  to  circumstances 
beyond  the  control  of  the  importer,  consignee,  or  agent  making  such 
payments,  he  may  draw  his  warrant  upon  the  Treasurer  in  favor  of 
the  person  entitled  to  the  overpayment,  directing  the  Treasurer  to 
refund  the  same  out  of  any  money  in  the  Treasury  not  otherwise 
appropriated.  (See  Paragraphs  361  to  364. ) 

Judgments  how  payable. 

[237.]  Sec.  3014.  In  all  proceedings  brought  by  the  United 
States  in  any  court  for  due  recovery  as  well  of  duties  upon  imports 
alone  as  of  penalties  for  the  non-payment  thereof,  the  judgment  shall 
recite  that  the  same  is  rendered  for  duties,  and  such  judgment,  inte- 
rest, and  costs  shall  be  payable  in  the  coin  by  law  receivable  for 
duties,  and  the  execution  issued  on  such  judgment  shall  set  forth 


64  DRAWBACK. 

that  the  recovery  is  for  duties,  and  shall  require  the  marshal  to 
satisfy  the  same  in  the  coin  by  law  receivable  for  duties ;  and  in  case 
of  levy  upon  and  sale  of  the  property  of  the  judgment  debtor,  the 
marshal  shall  refuse  payment  from  any  purchaser  at  such  sale  in  any 
other  money  than  that  specified  in  the  execution. 


CHAPTER  NINE. 
DRAWBACK. 

[From  Revised  Statutes  of  the  U.  S.   -2nd  Edition,  1878— page  581.] 

Allowance  and  restrictions  upon  Drawbac 

[238.]  Sec.  3015.  A  drawback  of  duties,  as  prescribed  by  law, 
shall  be  allowed  and  paid  on  all  merchandise  imported  into  the 
United  States,  in  respect  to  all  such  merchandise  as  shall  be  exported 
to  any  foreign  port  other  than  the  dominions  of  any  foreign  state 
immediately  adjoining  to  the  United  States,  either  from  the  district 
of  original  importation,  or  from  certain  other  districts ;  and  all  duties, 
drawbacks,  and  allowances  which  shall  be  payable,  or  allowable,  on 
any  specific  quantity  of  merchandise,  shall  be  deemed  to  apply  in 
proportion  to  any  greater  or  less  quantity,  except  as  herein  other- 
wise provided.*  (See  Paragraphs  206,  248,  250,  259,  260,  277,  279 
and  348.) 

[239.]  Sec.  3016.  No  merchandise  imported  shall  be  entitled  to 
a  drawback  of  the  duties  paid,  unless  the  duties  so  paid  shall  amount 
to  fifty  dollars  at  least ;  nor  unless  they  shall  be  exported  in  the 
original  casks,  cases,  chests,  boxes,  trunks,  or  other  packages,  in 
which  they  were  imported,  without  diminution  or  change  of  the  arti- 
cles which  were  therein  contained,  at  the  time  of  importation,  in 
quantity,  quality,  or  value,  necessary  or  unavoidable  wastage  or 
damage  only  excepted.  (See  Paragraph  252.)  (Treaty  Dept.  decision 
3541.) 

Limitation  of  time  for  exportation. 

[240.]  Sec.  3017.  No  drawback  of  the  duties  shall  be  allowed 
on  merchandise  entitled  to  debenture  under  existing  laws,  unless 
such  merchandise  shall  be  exported  from  the  United  States  within 
three  years  from  the  date  of  the  importation  of  the  same.  One  per 
centum  on  the  amount  of  all  drawbacks  allowed  shall  be  retained 

*Drawback  on  Opium  not  allowed.     See  Paragraph  535. 


TITLE  34— REVISED   STATUTES— CH.  9.  65 

for  the  use  of  the  United  States  by  the  collectors  paying  such  draw- 
backs, respectively.  (See  Paragraph  206,  and  Treaty  Dept.  decision 
3435.) 


Exportation  of  Drugs  and  Chemicals. 

[241.]  Sec.  3018.  All  drugs,  medicines,  and  chemical  prepara- 
tions entered  for  exportation  and  deposited  in  warehouse  or  public 
store,  may  be  exported  by  the  owner  thereof  in  the  original  package, 
or  otherwise,  subject  to  such  regulations  as  shall  be  prescribed  by 
the  Secretary  of  the  Treasury.  (See  Paragraph  253.) 

Drawback  on  articles  manufactured  of  imported  materials. 

[242.]  Sec.  3019.  There  shall  be  allowed  on  all  articles  wholly 
manufactured  of  materials  imported,  on  which  duties  have  been  paid 
when  exported,  a  drawback  equal  in  amount  to  the  duty  paid  on 
such  materials,  and  no  more,  to  be  ascertained  under  such  regula- 
tions as  shall  be  prescribed  by  the  Secretary  of  the  Treasury.  Ten 
per  centum  on  the  amount  of  all  drawbacks  so  allowed  shall,  how- 
ever, be  retained  for  the  use  of  the  United  States  by  the  collectors 
paying  such  drawbacks  respectively.  *  (See  Paragraphs  239-250-359- 
383-397,  and  Table  of  Drawback  in  the  Appendix.)  ( Treas'y  Dept. 
decisions  4137  -  4199  -  421 1-4212-4217-  4274-  4275  -  4282  -  4664-4919- 
5056-5086-5193-5228-5571.) 

[243.]  Sec.  3020.  Amended  by  act  of  March  10,  1880.  (See 
Paragraph  383.) 

Railroad- iron  for  repair  or  remanufacture. 

[244.]  Sec.  3021.  Railroad-iron,  partially  or  wholly  worn,  may 
be  imported  into  the  United  States  without  payment  of  duty,  under 
bond  to  be  withdrawn  and  exported  after  such  railroad-iron  shall 
have  been  repaired  or  remauufactured.  The  Secretary  of  the  Trea- 
sury is  hereby  authorized  and  directed  to  prescribe  such  rules  and 
regulations  as  may  be  necessary  to  protect  the  revenue  against  fraud, 
and  secure  the  identity,  character,  and  weight  of  all  such  importa- 
tions when  again  withdrawn  and  exported,  restricting  and  limiting 
the  export  and  withdrawal  to  the  same  port  of  entry  where  imported, 
and  also  limiting  all  bonds  to  a  period  of  time  of  not  more  than  six 
months  from  the  date  of  the  importation.  (Treaty  Dept.  decisions 
3885  and  3984.) 

*As  to  Drawback  on  salt,   (see  Paragraph  897,)  on  sugar,  (see  proviso  in 
Paragraph  359,)   on  coal,  (see  Paragraph   831.)     No  drawback  on  oil  cake 
from  Linseed  and  flaxseed,  (see  Paragraph  880.) 
5 


66  DRAWBACK. 


Salt  for  curing  Fish. 

[245.]  Sec.  3022.  Imported  salt  in  bond  may  be  used  in  curing 
fish,  taken  by  vessels  licensed  to  engage  in  the  fisheries,  under  such 
regulations  as  the  Secretary  of  the  Treasury  shall  prescribe;  and 
upon  proof  that  the  salt  has  been  used  in  curing  fish,  the  duties  on 
the  same  shall  be  remitted.  (Treas'y  Dept.  decisions  2471-3131-3429— 
5104  and  5184.) 

Expense  of  gauging  and  weighing  to  be  paid  by  exporter. 

[246.]  Sec.  3023.  Upon  all  merchandise  gaugeable  by  law,  here- 
after exported,  upon  which  drawback  or  return  duty  is  allowed,  and 
upon  all  merchandise  gaugeable  by  law,  withdrawn  from  bonded 
warehouses  for  export,  there  shall  be  collected  by  the  collectors  of 
the  several  ports  ten  cents  per  cask. 

[247.]  Sec.  3024.  Upon  all  weighable  articles  hereafter  exported, 
upon  which  a  drawback  or  return  duty  is  allowed,  and  upon  all 
weighable  merchandise  withdrawn  from  bonded  warehouses  for  ex- 
port, there  shall  be  collected  by  the  collectors  of  the  several  ports 
three  cents  per  hundred  pounds,  to  be  determined  by  the  returns  of 
the  weighers. 

No  drawback  after  Removal  from  Custody. 

[248.]  Sec.  3025.  No  return  of  the  duties  shall  be  allowed  on 
the  export  of  any  merchandise  after  it  has  been  removed  from  the 
custody  and  control  of  the  Government,  except  in  the  cases  provided 
in  sections  three  thousand  and  nineteen,  three  thousand  and  twenty, 
three  thousand  and  twenty-two,  and  three  thousand  and  twenty-six. 
(See  Paragraph  259.)  (Treas'y  Dept.  decisions  4850-5507.) 

Saltpeter  manufactured  into  Gunpowder. 

[249.]  Sec.  3026.  There  shall  be  a  drawback  on  foreign  salt- 
peter, manufactured  into  gunpowder  in  the  United  States  and  ex- 
ported therefrom,  equal  in  amount  to  the  duty  paid  on  the  foreign 
saltpeter  from  which  it  shall  be  manufactured,  to  be  ascertained 
under  such  regulations  as  shall  be  prescribed  by  the  Secretary  of 
the  Treasury,  and  no  more.  The  word  "saltpeter"  as  used  in  this 
section  shall  be  construed  to  mean  the  element  of  niter,  so  used, 
whether  it  be  the  nitrate  of  potash  or  the  nitrate  of  soda.  Ten  per 
centum  on  the  amount  of  drawbacks  so  allowed  shall,  however,  be 
retained  for  the  use  of  the  United  States  by  the  collectors  paying 
such  drawbacks  respectively.  (See  Paragraph  358.) 

No  drawback  allowed  on  discriminating  duties. 

[250.]  Sec.  3027.  No  part  of  the  additional  or  discriminating 
duty  imposed  by  law  on  merchandise  on  account  of  its  importation 


TITLE  34— EEVISED  STATUTES— OH.  9.  67 

in  foreign  vessels  shall  be  allowed  to  be  drawback,  but  the  whole 
shall  be  retained. 

Exportations— in  what  packages  allowed. 

[251.]  Sec.  3028.  Where  articles  are  imported  in  bulk  they 
shall  be  exported  in  the  packages,  if  any,  in  which  they  were  landed; 
for  which  purpose  the  officer  delivering  the  same  shall  return  the 
packages  they  may  be  put  into,  if  any,  with  their  marks  and  num- 
bers, and  they  shall  not  be  entitled  to  drawback,  unless  exported  in 
such  packages,  which  shall  be  deemed  the  packages  of  original  im- 
portation, nor  unless  they  fully  agree  with  the  return  made  by  the 
officer. 


Sec.  3029.  It  shall  be  lawful  for  the  exporter  of  any 
liquors  in  casks,  or  any  unrefined  sugars,  to  fill  up  the  casks  or 
packages  out  of  other  casks  or  packages  included  in  the  same 
original  importation,  or  into  new  casks  or  packages  corresponding 
therewith,  to  be  marked  and  numbered  as  the  original  casks  or 
packages,  in  case  the  original  casks  or  packages  shall,  in  the  opinion 
of  the  officer  appointed  to  examine  the  same,  be  so  injured  as  to  be 
rendered  unfit  for  exportation,  and  in  no  other  case.  The  filling  up 
or  change  of  package  must,  however,  be  done  under  the  inspection 
of  a  proper  officer,  appointed  for  that  purpose  by  the  collector  and 
naval  officer,  where  any,  of  the  port  from  which  such  liquors  or 
unrefined  sugars  are  intended  to  be  exported  5  and  the  drawback  on 
articles  so  filled  up,  or  of  which  the  packages  have  been  changed, 
shall  not  be  allowed  without  such  inspection. 

[253.]  Sec.  3030.  When  the  owner,  importer,  consignee,  or 
agent,  of  any  merchandise  entitled  to  debenture,  may  wish  to  trans- 
fer the  same  into  packages,  other  than  those  in  which  the  merchan- 
dise was  originally  imported,  the  collector  of  the  port  where  the  same 
may  be  shall  permit  the  transfer  to  be  made,  if  necessary  for  the 
safety  or  preservation  thereof. 

[254.]  Sec.  3031.  Due  notice  of  the  wish  to  make  such  transfer, 
in  writing,  setting  forth  sufficient  cause  for  the  transfer,  shall  be 
given  to  the  collector,  who  shall  appoint  an  inspector  of  the  revenue 
to  ascertain  if  the  allegation  be  true,  and,  if  found  correct,  to  super- 
intend the  transfer,  and  to  cause  the  marks  and  numbers  upon  the 
original  packages  to  be  inscribed  upon  the  packages  into  which  the 
merchandise  shall  be  transferred. 

Proceedings  respecting  Invoices  of  Merchandise  for  Exportation. 

[255.]  Sec.  3032.  Every  importer,  owner,  consignee,  agent,  or 
exporter,  who  shall  enter  merchandise  for  importation,  or  for  expor- 
tation, or  transportation  from  one  port  to  another,  with  the  right  ot 


68  DRAWBACK. 

drawback,  shall  deposit  with  the  collector  the  original  invoice  of  such 
merchandise,  if  not  before  deposited  with  the  collector,  and  in  that 
case  an  authenticated  copy  thereof,  to  be  filed  and  preserved  by  him 
in  the  archives  of  the  custom  house,  which  shall  be  signed  by  such 
importer,  owner,  consignee,  agent,  or  exporter,  and  the  oath  to  be 
made  on  the  entry  of  such  merchandise  shall  be  annexed  thereto. 

[256.]  Sec.  3033.  It  shall  be  the  duty  of  the  collector  to  cause 
all  merchandise  entered  for  re-exportation,  with  the  right  of  draw- 
back, to  be  inspected,  and  the  articles  thereof  compared  with  their 
respective  invoices,  before  a  permit  £hall  be  given  for  lading  the 
same  5  and  where  the  merchandise  so  entered  shall  be  found  not  to 
agree  with  the  entry  it  shall  be  forfeited. 

[257.]  Sec.  3034.  All  merchandise,  subject  to  ad  valorem  duty, 
and  intended  for  exportation,  with  benefit  of  drawback,  which  shall 
be  transported  from  one  district  to  another,  shall  be  accompanied  by  a 
copy  from  the  invoice,  of  the  cost  thereof,  certified  by  the  collector  of 
the  district  from  which  it  may  have  been  last  reshipped,  which  certi- 
fied copy  shall  be  produced  to  the  collector  of  the  district  from  which 
such  merchandise  is  intended  to  be  exported  ;  and  such  merchandise, 
as  well  as  all  such  merchandise  subject  to  ad  valorem  duty,  as  shall 
be  exported  from  the  district  into  which  it  may  have  been  originally 
imported,  shall  be  inspected  by  the  appraisers  at  the  time  of  expor- 
tation, in  the  same  manner  as  on  the  importation  of  such  merchan- 
dise ;  and  if  the  same  is  found  not  to  correspond  with  the  original 
invoice,  the  merchandise  shall  be  subject  to  forfeiture. 

Inspection  and  lading,  ten  days  to  Complete  Entry. 

[258.]  Sec.  3035.  The  collector  shall  direct  the  surveyor,  where 
any,  to  inspect,  or  cause  to  be  inspected,  the  merchandise  notified  for 
exportation,  and  if  it  is  found  to  correspond  fully  with  the  notice  and 
proof  concerning  the  same,  the  collector,  together  with  the  naval 
officer,  if  any,  shall  grant  a  permit  for  lading  the  same  on  board  of 
the  vessel  named  in  such  notice  and  entry.  Such  lading  shall  be 
performed  under  the  superintendence  of  the  officer  by  whom  the 
same  has  been  so  inspected ;  and  the  exporter  shall  make  oath  that 
the  merchandise,  so  noticed  for  exportation,  and  laden  on  board  such 
vessel,  previous  to  the  clearance  thereof,  or  within  ten  days  after 
such  clearance,  is  truly  intended  to  be  exported  to  the  place  whereof 
notice  has  been  given,  and  is  not  intended  to  be  relanded  within  the 
United  States;  otherwise  the  merchandise  shall  not  be  entitled  to 
the  benefit  of  drawback.  (See  Paragraph  260.) 

Transportation  to  another  District  for  Exportation. 

[259.]  Sec.  3036.  All  merchandise  imported  into  the  United 
States,  the  duties  on  which  have  been  paid,  or  secured  to  be  paid, 


TITLE  34— REVISED  STATUTE— OH.  9.  69 

may  be  transported  by  land,  or  partly  by  land  and  partly  by  water, 
or  coastwise,  from  the  district  into  which  it  was  imported  to  any  port 
of  entry  and  exported  from  such  port  of  entry  with  the  benefit  of 
drawback. 

Extension  of  time  for  Entry. 

[260.]  Sec.  3037.  Whenever  the  exporter  entering  any  mer- 
chandise, for  the  benefit  of  drawback,  shall  not  have  completed  such 
entry,  by  taking-  the  oath  or  giving  the  bond  required  by  the  exist- 
ing laws,  within  the  period  prescribed  by  law,  but  shall  oifer  to  com- 
plete the  entry  after  the  expiration  of  the  period,  the  Secretary  of 
the  Treasury  may,  upon  application  to  him  made,  by  the  exporter,  set- 
ting forth  the  cause  of  his  omission,  under  oath,  and  accompanied  by 
a  statement  of  the  collector  of  all  the  circumstances  attending  the 
transaction  within  the  knowledge  of  such  collector,  if  he  shall  be  satis- 
fied that  the  failure  to  complete  the  entry  was  accidental,  without  any 
intention  to  evade  the  law  or  defraud  the  revenue,  direct  the  entry 
to  be  completed,  and  the  certificates  or  debentures,  as  the  case  may 
be,  to  issue  in  the  same  manner,  as  if  such  entry  had  been  completed 
within  the  period  prescribed  by  the  existing  laws  of  the  United 
States.  (See  Paragraph  258.)  (Treas'y  Dept.  decision  4074.) 

Debenture  Certificates. 

[261.]  Sec.  3038.  All  debentures  shall  be  issued  and  made  pay- 
able to  the  original  importer  of  the  merchandise,  entered  for  exporta- 
tion, whenever  the  same  shall  be  requested,  in  writing,  by  the  exporter, 
and  not  otherwise.  In  respect  to  any  merchandise,  on  which  the 
duties  shall  have  been  paid  prior  to  an  entry  for  exportation,  the 
debenture  for  the  amount  of  the  drawback  of  such  duties  shall  be 
made  payable  in  fifteen  days,  to  be  computed  from  the  time  of  sign- 
ing the  bond,  to  be  given  as  hereinafter  directed. 

[262.]  Sec.  3039.  Whenever  payment  of  any  debenture  is  re- 
fused by  the  collector  of  the  district  where  it  was  granted,  for  a 
longer  time  than  three  days,  after  the  same  shall  have  become  pay- 
able, such  refusal  to  be  proved  in  the  same  manner  as  the  non-pay- 
ment of  a  bill  of  exchange,  the  possessor  or  assignee  of  such  deben- 
ture may  bring  suit  thereupon  against  the  person  to  whom  it  was 
originally  granted  or  against  any  iudorser  thereof. 


[263.]     Sec.  3040.  Debentures  shall  be  assignable  by  delivery 
and  indorsement  of  the  parties  who  may  receive  the  same. 

Exportation  from  another  District. 

[264.]     Sec.  304 1.  Where  any  merchandise  is  exported  from  any 
other  district  than  the  one  into  which  it  was  originally  imported,  the 


70  DRAWBACK. 

collector  of  such  district,  together  with  the  naval  officer  thereof, 
where  there  is  on'e,  shall  grant  to  the  exporter  a  certificate,  express- 
ing that  such  merchandise  was  exported  from  such  district,  with  the 
marks,  numbers,  and  descriptions  of  the  packages  and  their  contents, 
the  names  of  the  master  and  vessel  in  which  and  the  port  to  which 
it  was  exported,  and  by  whom,  and  the  names  of  the  vessel  and 
master  in  which  it  was  brought,  and  by  whom  shipped  at  the  dis- 
trict from  whence  it  came,  and  the  amount  of  the  drawback  to  which 
it  is  entitled.  Such  certificate  shall  entitle  the  possessor  thereof  to 
receive  from  the  collector  of  the  district  with  whom  the  duties  on  the 
merchandise  were  paid,  a  debenture  or  debentures,  for  the  amount 
of  the  drawback  expressed  in  the  certificate,  payable  at  the  same 
time,  and  in  like  manner  as  is  herein  directed  for  debentures  on  mer- 
chandise exported  from  the  port  of  original  importation. 

Refusal  of  debenture— when. 

[265.]  Sec.  3042.  The  collector  may  refuse  to  grant  such  deben- 
ture, in  case  it  shall  appear  to  him  that  any  error  has  arisen,  or  any 
fraud  has  been  committed  5  and  in  case  of  such  refusal,  if  the  deben- 
ture claimed  shall  exceed  one  hundred  dollars,  it  shall  be  the  duty 
of  the  collector  to  represent  the  case  to  the  Secretary  of  the  Treasury, 
who  shall  determine  whether  such  debenture  shall  be  granted  or  not. 
In  no  case,  moreover,  of  an  exportation  of  goods  shall  a  drawback  be 
paid,  until  the  duties  on  the  importation  thereof  shall  have  been  first 
received. 

Bond   for   delivery  of  Merchandise   at   a   Foreign   Port,  and  dis- 
charge of  Bond. 

[266.]  Sec.  3043.  Before  the  receipt  of  any  debenture,  in  case 
of  exportation  from  the  district  of  original  importation,  and  in  case 
of  exportation  from  any  other  district  before  the  receipt  of  any  such 
certificate,  as  is  hereinbefore  required  to  be  granted,  the  person  apply- 
ing for  such  debenture  or  certificate  shall,  previous  to  such  receipt, 
and  before  the  clearance  of  the  vessel  in  which  the  merchandise  was 
laden  for  exportation,  give  bond,  with  one  or  more  sureties,  to  the 
satisfaction  of  the  collector,  who  is  to  grant  such  debenture  or  cer- 
tificate, as  the  case  may  be,  in  a  sum  equal  to  double  the  amount  of 
the  sum  for  which  such  debenture  or  certificate  is  granted,  condi- 
tioned that  such  merchandise,  or  any  part  thereof,  shall  not  be 
relanded  in  any  port  within  the  limits  of  the  United  States,  and  that 
the  exporter  shall  produce,  within  the  time  herein  limited,  the  proofs 
and  certificates  required  of  such  merchandise  having  been  delivered 
without  such  limits.  (Treas'y  Dept.  decision  5228.) 

[267.]  Sec.  3044.  All  bonds  which  may  be  given  for  any  mer- 
chandise exported  from  the  United  States,  and  on  which  any  draw- 


TITLE  34— REVISED  STATUTES— OH.  9.  71 

back  of  duties  or  allowance  shall  be  payable,  in  virtue  of  such  ex- 
portation, shall  and  may  be  discharged,  and  not  otherwise,  by  pro- 
ducing within  one  year  from  the  date  thereof,  if  the  exportation  be 
made  to  any  port  of  Europe  or  America,  or  within  two  years,  if  made 
to  any  part  of  Asia  or  Africa,  a  certificate  under  the  hand  of  the 
consignee  at  the  foreign  port  to  whom  the  merchandise  shall  have 
been  addressed,  therein  particularly  setting  forth  and  describing  the 
articles  so  exported,  their  marks,  numbers,  description  of  packages, 
the  number  thereof,  and  their  actual  contents,  and  declaring  that  the 
same  have  been  received  by  them  from  on  board  the  vessel,  specifying 
the  names  of  the  master  and  vessel  from  which  they  were  so  received; 
and  where  such  merchandise  is  not  consigned  or  addressed  to  any 
particular  person  at  the  foreign  port  to  which  the  vessel  is  destined, 
or  may  arrive,  but  where  the  master,  or  other  person  on  board  such 
vessel  may  be  the  consignee  of  such  merchandise,  a  certificate  from 
the  person  to  whom  such  merchandise  may  be  sold  or  delivered,  by 
such  master  or  other  person,  shall  be  produced  to  the  same  effect  as 
that  required  if  the  person  receiving  the  same  were  originally  intended 
to  be  the  consignee  thereof. 

[268.]  Sec.  3045.  In  addition  to  such  certificate,  it  shall  be 
necessary  to  produce  a  certificate  under  the  hand  and  seal  of  the 
consul  or  agent  of  the  United  States,  residing  at  the  place,  declaring 
either  that  the  facts  stated  in  the  certificate  of  such  consignee,  or 
other  person,  are  to  his  knowledge  true,  or  that  such  certificate  is 
deserving  of  full  faith  and  credit ;  which  certificates  of  the  consignee, 
or  other  person,  and  consul  or  agent,  shall,  in  all  cases,  as  respects 
the  landing  or  delivery  of  the  merchandise,  be  confirmed  by  the  oath 
of  the  master  and  mate,  if  living,  or,  in  case  of  their  death,  by  the 
oath  of  the  two  principal  surviving  officers  of  the  vessel  in  which 
the  exportation  shall  be  made.  Where  there  is  no  consul  or  agent  of 
the  United  States  residing  at  the  place  of  delivery,  the  certificate  of 
the  consignee,  or  other  person  hereinbefore  required,  shall  be  con- 
firmed by  the  certificate  of  two  reputable  American  merchants  re- 
siding at'  the  place,  or  if  there  are  no  such  American  merchants, 
then  by  the  certificate  of  two  reputable  foreign  merchants,  testifying 
that  the  several  facts  stated  in  such  consignee  or  other  person's  cer- 
tificate, are,  to  their  knowledge,  just  and  true,  or  that  such  certificate 
is,  in  their  opinion,  worthy  of  full  faith  and  credit ;  and  such  certifi- 
cate shall  also  be  supported  by  the  oath  of  the  master  and  mate,  or 
other  principal  officers  of  the  vessel,  in  manner  as  before  prescribed. 
The  oath  of  the  master  and  mate,  or  other  principal  officers,  shall,  in 
all  cases,  when  taken  at  a  foreign  port,  be  taken  and  subscribed 
before  the  consul  or  agent  of  the  United  States  residing  at  such 
foreign  port,  if  any  such  consul  or  agent  reside  thereat. 

[2GO.]  Sec.  3046.  It  shall  be  lawful  for  the  consuls  or  agents  of 
the  United  States,  residing  at  the  foreign  ports,  to  demand  twenty- 


72  DBAWBACK. 

five  cents  for  administering  each  oath  and  one  dollar  for  granting  each 
certificate  required  by  the  preceding  section,  and  if  any  consul  or 
agent  shall  demand  other  or  greater  fees  than  are  thus  allowed,  his 
bond  shall  be  forfeited. 

[270.]  Sec.  3047.  In  cases  of  loss  by  sea,  or  by  capture  or  other 
unavoidable  accident,  or  when,  from  the  nature  of  the  trade,  the 
proofs  and  certificates  before  required  are  not,  and  cannot  be,  pro- 
cured, the  exporter  shall  be  allowed  to  adduce  to  the  collector  of  the 
port  of  exportation  such  other  proofs  as  they  may  have,  and  as  the 
nature  of  the  case  will  admit ;  which  jjroofs  shall,  with  a  statement 
of  all  the  circumstances  attending  the  transaction  within  the  know- 
ledge of  such  collector,  be  transmitted  to  the  Secretary  of  the  Trea- 
sury, who  shall  have  power  to  allow  a  further  reasonable  time  for 
obtaining  such  proofs ;  or  if  he  be  satisfied  with  the  truth  and  validity 
of  the  proofs  adduced,  to  direct  the  bond  of  such  exporter  to  be  can- 
celed. If  the  amount  of  such  bond  shall  not  exceed  the  penal  sum 
of  two  hundred  dollars,  the  collector,  with  the  naval  officer,  where 
there  is  one,  and  alone,  where  there  is  none,  may,  pursuant  to  such 
rules  as  shall  be  prescribed  by  the  Secretary  of  the  Treasury,  admit 
such  proof  as  may  be  adduced ;  and  if  they  deem  the  same  satisfac- 
tory, cancel  such  bond  accordingly. 

Permanent  appropriation  for  payment  of  debentures. 

[271.]  Sec.  3048.  So  much  money  as  may  be  necessary  for  the 
payment  of  debentures  or  drawbacks  and  allowances  which  may  be 
authorized  and  payable,  is  hereby  appropriated  for  that  purpose  out 
of  any  money  in  the  Treasury,  to  be  expended  under  the  direction  of 
the  Secretary  of  that  Department,' according  to  the  laws  authorizing 
debentures  or  drawbacks  and  allowances.  The  collectors  of  the  cus- 
toms shall  be  the  disbursing  agents  to  pay  such  debentures,  draw- 
backs, and  allowances.  All  debenture  certificates  issued  according 
to  law  shall  be  received  in  payment  of  duties  at  the  custom-house 
where  the  same  have  been  issued,  the  laws  regulating  drawbacks 
having  been  complied  with. 

Penalty  for  r  el  an  ding  goods  entered  for  drawback. 

[272.]  Sec.  3049.  If  any  merchandise  entered  for  exportation, 
with  intent  to  drawback  the  duties,  or  to  obtain  any  allowance  given 
by  law  on  the  exportation  thereof,  shall  be  landed  within  any  port 
within  the  limits  of  the  United  States,  all  such  merchandise  shall  be 
subject  to  seizure  and  forfeiture,  together  with  the  vessel  from  which 
such  merchandise  shall  be  lauded,  and  the  vessels  or  boats  used  in 
landing  the  same ;  and  all  persons  concerned  therein  shall,  upon 
indictment  and  conviction  thereof,  suffer  imprisonment  for  a  term  not 
exceeding  six  mouths.  For  discovery  of  frauds  and  seizure  of  mer- 


TITLE  34— REVISED  STATUTES— OH.  9.  73 

chandise  relanded  contrary  to  law,  the  several  officers  established  by 
this  Title  shall  have  the  same  powers,  and,  in  case  of  seizure,  the 
same  proceedings  shall  be  had,  as  in  the  case  of  merchandise  im- 
ported contrary  to  law. 

Penalty  for  false  entry  and  exception. 

[273.]  Sec.  3050.  If  any  merchandise,  of  which  entry  shall 
have  been  made  in  the  office  of  a  collector,  for  the  benefit  of  draw- 
back or  bounty  upon  exportation,  shall  be  entered  by  a  false  denomi- 
nation, or  erroneously  as  to  the  time  when  and  the  vessel  in  which  it 
was  imported,  or  shall  be  found  to  disagree  with  the  packages,  quan- 
tities, or  qualities,  as  they  were  at  the  time  of  original  importation, 
except  such  disagreement  as  may  have  been  occasioned  by  necessary 
or  unavoidable  wastage  or  damage  only,  and  except  also  in  cases 
where  permission  shall  have  been  obtained  according  to  law  to  alter 
or  change  the  quantities  or  packages  thereof,  all  such  merchandise, 
or  the  value  thereof  to  be  recovered  of  the  owner  or  person  making 
such  entry,  shall  be  forfeited,  and  the  person  making  such  false 
entry  shall  also  forfeit  a  sum  equal  to  the  value  of  the  articles  men- 
tioned or  described  in  such  entry.  (See  Paragraph  253.) 

1 274.  |  Sec.  3051.  No  forfeiture  shall  be  incurred  under  the  pre- 
ceding section  if  it  shall  be  made  to  appear  to  the  satisfaction  of  the 
collector  and  naval  officer  of  the  district,  if  there  be  a  naval  officer, 
and  if  there  be  no  naval  officer,  to  the  satisfaction  of  the  collector, 
or  of  the  court  in  which  a  prosecution  for^the  forfeiture  shall  be  had, 
that  such  false  denomination,  error,  or  disagreement  happened  by 
mistake  or  accident,  and  not  from  any  intention  to  defraud  the 
revenue. 

Exportation  or  Transportation  may  be  made  within  three  years. 

[275.  j  Sec.  3052.  None  of  the  provisions  of  this  Title  shall  ope- 
rate to  prevent  the  exportation  of  bonded  merchandise  from  ware- 
house within  three  years  from  the  date  of  original  importation,  nor 
its  transportation  in  bond  from  the  port  into  which  it  was  originally 
imported  to  any  other  port  for  the  purpose  of  exportation.  (See 
Paragraph  200.) 

Exportations  to  British  Provinces. 

[276.]  Sec.  3053.  Any  merchandise  imported  from  the  British 
North  American  provinces  adjoining  the  United  States,  which  shall 
have  been  duly  entered  and  the  duties  thereon  paid  or  secured  ac- 
cording to  law  at  either  of  the  ports  of  entry  in  the  collection-dis- 
tricts situated  on  the  northern,  northeastern,  and  northwestern  fron- 
tiers of  the  United  States,  may  be  transported  by  land  or  by  water, 
or  partly  by  land  and  partly  by  water,  to  any  port  or  ports  from 


74  DRAWBACK. 

which  merchandise  may  be  exported  for  benefit  of  drawback,  and  be 
thence  exported  with  such  privilege  to  any  foreign  country.  The 
laws  relating  to  the  transportation  of  merchandise  entitled  to  draw- 
back, and  the  due  exportation  and  proof  of  landing  thereof,  and 
all  regulations  which  the  Secretary  of  the  Treasury  may  prescribe  for 
the  security  of  the  revenue,  must,  however,  be  complied  with.  (See 
Paragraph  238.) 

[277.J  Sec.  3054.  Any  imported  merchandise,  in  the  original 
packages,  which  shall  have  been  duly  entered  and  warehoused  in 
pursuance  of  the  provisions  relating  to  warehouses,  may  be  exported 
therefrom  in  conformity  with  law,  and  be  transported,  in  the  manner 
indicated,  to  ports  in  the  adjoining  British  provinces,  and  become 
entitled  to  the  benefits  of  those  provisions.  (See  Paragraph  253.) 

Exportations  from  Lake  Pont  char  train. 

[278.]  Sec.  3055.  Merchandise  imported  into  the  United  States 
and  exported  from  the  port  of  Lake  Pontchartrain  shall  be  entitled 
to  the  benefit  of  a  drawback  of  the  duties  upon  exportation  to  any 
foreign  port,  under  the  same  provisions,  regulations,  restrictions,  and 
limitations,  as  if  such  merchandise  had  been  exported  directly  from 
New  Orleans  by  way  of  the  Mississippi  River. 

Exportations  to  British  Provinces. 

[279.]  Sect  3056.  Any  imported  merchandise  which  has  been 
entered,  and  the  duties  paid  or  secured  according  to  law,  for  draw- 
back, may  be  exported  to  the  British  North  American  provinces 
adjoining  the  United  States. 

Secretary  of  Treasury  to  prescribe  regulations. 

[280.]  Sec.  3057.  The  Secretary  of  the  Treasury  is  hereby 
further  authorized  to  prescribe  such  rules  and  regulations,  not  incon- 
sistent with  the  laws  of  the  United  States,  as  he  may  deem  necessary 
to  carry  into  effect  the  provisions  of  the  laws  relating  to  drawbacks, 
and  to  prevent  the  illegal  re-importation  of  any  merchandise  which 
shall  have  been  exported  as  herein  provided. 


TITLE  34— REVISED   STATUTE— On.  11.  75 


CHAPTER   ELEVEN. 

PROVISIONS    APPLYING   TO    COMMERCE 
WITH    CONTIGUOUS    COUNTRIES. 

[From  Revised  Statutes  of  the  U.  S.—  2d  edition,  1878— page  594.] 

Manner  of  Importation. 

[281.]  Sec.  3095.  Except  into  the  districts  hereinbefore  de- 
scribed on  the  northern,  northwestern,  and  western  boundaries  of 
the  United  States,  adjoining  to  the  Dominion  of  Canada,  or  into  the 
districts  adjacent  to  Mexico,  no  merchandise  of  foreign  growth  or 
manufacture,  subject  to  the  payment  of  duties,  shall  be  brought  into 
the  United  States  from  any  foreign  port  in  any  other  manner  than  by 
sea,  nor  in  any  vessel  of  less  than  thirty  tons  burden,  agreeably  to 
the  admeasurement  directed  for  ascertaining  the  tonnage  of  vessels ; 
or  landed  or  unladen  at  any  other  port  than  is  directed  by  this  Title, 
under  the  penalty  of  seizure  and  forfeiture  of  all  such  vessels,  and  of 
the  merchandise  imported  therein,  landed  or  unladen  in  any  other 
manner.  (See  Paragraph  282.) 

Merchandise  may  be  Imported  in  any  Vessel  or  Vehicle. 

[282.]  Sec.  3096.  All  persons  may  import  any  merchandise  of 
which  the  importation  shall  not  be  entirely  prohibited,  into  the  dis- 
tricts which  are  or  may  be  established  on  the  northern  and  northwes- 
tern boundaries  of  the  United  States,  in  vessels  or  boats  of  any 
burden,  and  in  rafts  or  carriages  of  any  kind  or  nature  whatso- 
ever. 

Entry,  Inspection,   &c.    on   the    Northern   and   Northwestern 

Frontiers. 

[283.]  Sec.  3097.  All  vessels,  boats,  rafts,  and  carriages,  of 
what  kind  soever,  arriving  in  such  districts,  on  the  northern  and 
northwestern  frontiers,  containing  merchandise  subject  to  duties,  on 
being  imported  into  any  port  of  the  United  States,  shall  be  reported 
to  the  collector,  or  other  chief  officer  of  the  customs  at  the  port  of 
entry  in  the  district  into  which  it  shall  be  so  imported ;  and  such 
merchandise  shall  be  accompanied  with  like  manifests,  and  like 
entries  shall  be  made,  by  the  persons  having  charge  of  any  such 
vessels,  boats,  rafts,  and  carriages,  and  by  the  owners  or  consignees 
of  the  merchandise  laden  on  board  the  same  ;  and  the  powers  and 
duties  of  the  officers  of  the  customs  shall  be  exercised  and  discharged 
in  the  districts  last  mentioned,  in  like  manner  as  is  prescribed  in 


76         COMMERCE  WITH  CONTIGUOUS  COUNTRIES, 

respect  to  merchandise  imported  in  vessels  from  the  sea  ;  and  gene- 
rally, all  such  importations  shall  be  subject  to  like  regulations, 
penalties,  and  forfeitures  as  in  other  districts,  except  as  is  herein- 
after specially  provided.  (See  Paragraph  3109.) 

[284.]  Sec.  3098.  The  master  of  any  vessel,  except  registered 
vessels,  and  every  person  having  charge  of  any  boat,  canoe,  or  raft, 
and  the  conductor  or  driver  of  any  carriage  or  sleigh,  and  every  other 
person,  coming  from  any  foreign  territory  adjacent  to  the  United 
States  into  the  United  States,  with  merchandise  subject  to  duty,  shall 
deliver,  immediately  on  his  arrival  within  the  United  States,  a  mani- 
fest of  the  cargo  or  loading  of  such  vessel,  boat,  canoe,  raft,  carriage, 
or  sleigh,  or  of  the  merchandise  so  brought  from  such  foreign  terri- 
tory, at  the  office  of  any  collector  or  deputy  collector  which  shall  be 
nearest  to  the  boundary-line,  or  nearest  to  the  road  or  waters  by 
which  such  merchandise  is  brought;  and  every  such  manifest  shall  be 
verified  by  the  oath  of  such  person  delivering  the  same ;  which  oath 
shall  be  taken  before  such  collector  or  deputy  collector;  and  such 
oath  shall  state  that  such  manifest  contains  a  full,  just,  and  true 
account  of  the  kinds,  quantities,  and  values  of  all  the  merchandise 
so  brought  from  such  foreign  territory.  (Treaty  Dept.  decisions 
4400-46pO-4929.) 

[285.]  Sec.  3099.  If  the  master,  or  other  person  having  charge 
of  any  vessel,  boat,  canoe,  or  raft,  or  the  conductor  or  driver  of  any 
carriage  or  sleigh,  or  other  person  bringing  such  merchandise,  shall 
neglect  or  refuse  to  deliver  the  manifest  required  by  the  preceding 
section,  or  pass  by  or  avoid  such  office,  the  merchandise  subject  to 
duty,  and  so  imported,  shall  be  forfeited  to  the  United  States, 
together  with  the  vessel,  boat,  canoe,  or  raft,  the  tackle,  apparel,  and 
furniture  of  the  same,  or  the  carriage  or  sleigh,  and  harness  and 
cattle  drawing  the  same,  or  the  horses  with  their  saddles  and  bridles, 
as  the  case  may  be ;  and  such  master,  conductor,  or  other  importer 
shall  be  subject  to  a  penalty  of  four  times  the  value  of  the  merchan- 
dise so  imported. 

[286.1  Sec.  3100.  All  merchandise,  and  all  baggage  and  effects 
of  passengers,  and  all  other  articles  imported  into  the  United  States 
from  any  contiguous  foreign  country,  except  as  hereafter  provided, 
as  well  as  the  vessels,  cars,  and  other  vehicles  and  envelopes  in  which 
the  same  shall  be  imported,  shall  be  unladen  in  the  presence  of,  and 
be  inspected  by,  an  inspector  or  other  officer  of  the  customs,  at  the 
first  port  of  entry  or  custom  house  in  the  United  States  where  the 
same  shall  arrive ;  and  to  enable  the  proper  officer  thoroughly  to  dis- 
charge this  duty,  he  may  require  the  owner  or  his  agent,  or  other 
person,  having  charge  or  possession  of  any  trunk,  traveling-bag,  or 
sack,  valise,  or  other  envelope,  or  of  any  closed  vessel,  car,  or  other 
vehicle,  to  open  the  same,  or  to  deliver  to  him  the  proper  key. 
(Treaty  Dept.  decisions  4764-4808.) 


TITLE  34— REVISED  STATUTES— CH.  11.  77 


Penalty  for  obstructing  Inspection. 

[287.]  Sec.  3101.  If  any  owner,  agent,  or  other  person  shall  re- 
fuse or  neglect  to  comply  with  his  demands,  allowed  by  the  preceding 
section,  the  officer  shall  retain  such  trunk,  traveling-bag,  or  sack, 
valise,  or  whatsoever  it  may  be,  and  open  the  same,  and,  as  soon 
thereafter  as  may  be  practicable,  examine  the  contents ;  and  if  any 
article  subject  to  the  payment  of  duty  shall  be  found  therein,  the 
whole  contents,  together  with  the  envelope,  shall  be  forfeited  to  the 
United  States,  and  disposed  of  as  the  law  provides  in  other  similar 
cases.  If  any  such  dutiable  merchandise  or  article  shall  be  found  in 
any  such  vessel,  car,  or  other  vehicle,  the  owner,  agent,  or  other 
person  in  charge  of  which  shall  have  refused  to  open  the  same  or  de- 
liver the  key  as  herein  provided,  the  same,  together  with  the  vessel, 
car,  or  other  vehicle,  shall  be  forfeited  to  the  United  States,  and 
shall  be  held  by  such  officer,  to  be  disposed  of  as  the  law  provides  in 
other  similar  cases  of  forfeiture. 

Sealing  Cars  and  Vessels,  proceed  to  Port  of  Destination  without 

Inspection. 

[288.)  Sec.  3102.  To  avoid  the  inspection  at  the  first  port  of 
arrival,  the  owner,  agent,  master,  or  conductor  of  any  such  vessel, 
car,  or  other  vehicle,  or  owner,  agent,  or  other  person  having  charge 
of  any  such  merchandise,  baggage,  effects,  or  other  articles,  may 
apply  to  any  officer  of  the  United  States  duly  authorized  to  act  in 
the  premises,  to  seal  or  close  the  same,  under  and  according  to  the 
regulations  hereinafter  authorized,  previous  to  their  importation  into 
the  United  States;  which  officer  shall  seal  or  close  the  same  accord- 
ingly ;  whereupon  the  same  may  proceed  to  their  port  of  destination 
without  further  inspection.  Every  such  vessel,  car,  or  other  vehicle, 
shall  proceed,  without  unnecessary  delay,  to  the  port  of  its  destina- 
tion, as  named  in  the  manifest  of  its  cargo,  freight,  or  contents,  and 
be  there  inspected.  Nothing  contained  in  this  section  shall  be  con- 
strued to  exempt  such  vessel,  car,  or  vehicle,  or  its  contents,  from 
such  examination  as  may  be  necessary  and  proper  to  prevent  frauds 
upon  the  revenue  and  violations  of  this  Title.  (Treas'y  Dept.  decisions 
1805-1810-2083-2171-5233-5234.) 

[289.]  Sec.  3103.  The  Secretary  of  the  Treasury  is  hereby 
authorized  and  required  to  make  such  regulations,  and  from  time  to 
time  so  to  change  the  same  as  to  him  shall  seem  necessary  and  proper, 
for  sealing  such  vessels,  cars,  and  other  vehicles,  when  practicable, 
and  for  sealing,  marking,  and  identifying  such  merchandise,  baggage, 
effects,  trunks,  traveling-bags,  or  sacks,  valises,  and  other  envelopes 
and  articles ;  and  also  in  regard  to  invoices,  manifests,  and  other 
pertinent  papers,  and  their  authentication. 


78        COMMERCE  WITH   CONTIGUOUS  COUNTRIES. 

[290.]  Sec.  3104.  If  the  owner,  master,  or  person  in  charge  of 
any  vessel,  car,  or  other  vehicle  so  sealed,  shall  not  proceed  to  the 
port  or  place  of  destination  thereof  named  in  the  manifest  of  its  cargo, 
freight,  or  contents,  and  deliver  such  vessel,  car,  or  vehicle  to  the 
pYoper  officer  of  the  customs,  or  shall  dispose  of  the  same  by  sale  or 
otherwise,  or  shall  unload  the  same,  or  any  part  thereof,  at  any 
other  than  such  port,  or  place,  or  shall  sell  or  dispose  of  the  contents 
of  such  vessel,  car,  or  other  vehicle,  or  any  part  thereof,  before  such 
delivery,  he  shall  be  deemed  guilty  of  felony,  and  on  conviction 
thereof,  before  any  court  of  competent  jurisdiction,  pay  a  fine  not 
exceeding  one  thousand  dollars,  or  shall  be  imprisoned  for  a  term 
not  exceeding  five  years,  or  both,  at  the  discretion  of  the  court;  and 
such  vessel,  car,  or  other  vehicle,  with  its  contents,  shall  be  forfeited 
to  the  United  States,  and  may  be  seized  wherever  found  within  the 
United  States,  and  disposed  of  and  sold  as  in  other  cases  of  for- 
feiture. Nothing  in  this  section,  however,  shall  be  construed  to 
prevent  sales  of  cargo,  in  whole  or  in  part,  prior  to  arrival,  to  be 
delivered  as  per  manifest,  and  after  due  inspection. 

[291.]  Sec.  3105.  If  any  unauthorized  person  or  persons  shall 
willfully  break,  cut,  pick,  open,  or  remove  any  wire,  seal,  lead,  lock, 
or  other  fastening  or  mark  attached  to  any  vessel,  car,  or  other 
vehicle,  crate,  box,  bag,  bale,  basket,  barrel,  bundle,  cask,  trunk,  pack- 
age, or  parcel,  or  anything  whatsoever,  under  and  by  virtue  of  this 
Title  and  regulations  authorized  by  it,  or  any  other  law,  or  shall  affix 
or  attach,  or  any  way  willfully  aid,  assist,  or  encourage  the  affixing 
or  attaching,  by  wire  or  otherwise,  to  any  vessel,  car,  or  other  vehicle, 
or  to  any  crate,  box,  bale,  barrel,  bag,  basket,  bundle,  cask,  pack- 
age, parcel,  article,  or  thing  of  any  kind,  any  seal,  lead,  metal,  or 
anything  purporting  to  be  a  seal  authorized  by  law,  such  person  or 
persons  shall  be  deemed  guilty  of  felony,  and  shall  be  imprisoned  for 
a  term  not  exceeding  five  years,  or  shall  pay  a  fine  of  not  exceeding 
one  thousand  dollars,  or  both,  at  the  discretion  of  the  court. 

[292. [  Sec.  3106.  Each  vessel,  car,  or  other  vehicle,  crate,  box, 
bag,  basket,  barrel,  bundle,  cask,  trunk,  package,  parcel,  or  other 
thing,  with  the  cargo,  or  contents  thereof,  from  which  the  wire,  seal, 
lead,  lock,  or  other  fastening  or  mark  shall  have  been  broken,  cut, 
picked,  opened,  or  removed  by  any  such  unauthorized  person  or  per- 
sons, or  to  which  such  seal,  or  other  thing  purporting  to  be  a  seal, 
has  been  wrongfully  attached,  shall  be  forfeited. 

Search,  &c.  of  buildings  on  boundary-line. 

[293.]  Sec.  3107.  If  any  store,  warehouse,  or  other  building 
shall  be  upon  or  near  the  boundary-line  between  the  United  States 
and  any  foreign  country,  and  there  is  reason  to  believe  that  dutiable 
merchandise  is  deposited  or  has  been  placed  therein  or  carried 


TITLE  34— KE VISED  STATUTES— CH.  11.  79 

through  or  into  the  same  without  payment  of  duties,  and  in  viola- 
tion of  law,  and  the  collector,  deputy  collector,  naval  officer,  or  sur- 
veyor of  customs,  shall  make  oath  before  any  magistrate  competent 
to  administer  the  same,  that  he  has  reason  to  believe,  and  does  be- 
lieve, that  such  offence  has  been  therein  committed,  such  officer  shall 
have  the  right  to  search  such  building  and  the  premises  belonging 
thereto ;  and  if  any  such  merchandise  shall  be  found  therein,  the 
same,  together  with  such  building,  shall  be  seized,  forfeited,  and  dis- 
posed of  according  to  law,  and  the  building  shall  be  forthwith  taken 
down  or  removed. 

[294.]  Sec.  3108.  Any  person  who  shall  have  received  or  de- 
posited in  such  building  upon  the  boundary-line  between  the  United 
States  and  any  foreign  country,  or  carried  through  the  same,  any 
merchandise,  or  shall  have  aided  therein,  in  violation  of  law,  shall 
be  punishable  by  a  fine  of  not  more  than  ten  thousand  dollars,  or  by 
imprisonment  for  not  more  than  two  years,  or  by  both. 

Eeport  by  Masters  of  Foreign  Vessels. 

[295.J  3109.  The  master  of  any  foreign  vessel,  laden  or  in  bal- 
last, arriving  in  the  waters  of  the  United  States  from  any  foreign 
territory  adjacent  to  the  northern,  northeastern,  or  northwestern 
frontiers  of  the  United  States,  shall  report  at  the  office  of  any  collec- 
tor or  deputy  collector  of  the  customs,  which  shall  be  nearest  to  the 
point  at  which  such  vessel  may  enter  such  waters ;  and  such  vessel 
shall  not  proceed  farther  inland,  either  to  unlade  or  take  in  cargor 
without  a  special  permit  from  such  collector  or  deputy  collector,  issued 
under  and  in  accordance  with  such  general  or  special  regulations  as 
the  Secretary  of  the  Treasury  may  in  his  discretion,  from  time  to  timer 
prescribe.  For  any  violation  of  this  section  such  vessel  shall  be 
seized  and  forfeited.  (See  Paragraphs  283-284.) 

Forfeiture  for  transportation  by  foreign  vessels. 

[296.]  Sec.  3110.  If  any  merchandise  shall,  at  any  port  in  the 
United  States  on  the  northern,  northeastern,  or  northwestern  fron- 
tiers thereof,  be  laden  upon  any  vessel  belonging  wholly  or  in  part  to 
a  subject  of  a  foreign  country,  and  shall  be  taken  thence  to  a  foreign 
port  to  be  reladen  and  reshipped  to  an}T  other  port  in  the  United 
States  on  such  frontiers,  either  by  the  same  or  any  other  vessel,  for- 
eign or  American,  with  intent  to  evade  the  provisions  relating  to  the 
transportation  of  merchandise  from  one  port  of  the  United  States  to 
another  port  of  the  United  States,  in  a  vessel  belonging  wholly  or  in 
part  to  a  subject  of  any  foreign  power,  the  merchandise  shall,  on  its 
arrival  at  such  last-named  port,  be  seized  and  forfeited  to  the  United 
States,  and  the  vessel  shall  pay  a  tonnage-duty  of  fifty-cents  per  ton 
on  her  admeasurement.  (Treas'y  Dept.  decision  1858.) 


80         COMMERCE   WITH  CONTIGUOUS   COUNTRIES. 


Report  of  sea-stores  and  duty  on  excess  of  stores  and  saloon  stores. 

[297.]  Sec.  3~L11.  If  any  vessel  enrolled  or  licensed  to  engage 
in  the  foreign  and  coasting  trade  on  the  northern,  northeastern,  and 
northwestern  frontiers  of  the  United  States  shall  touch  at  any  port  in 
the  adjacent  British  provinces,  and  the  master  of  such  vessel  shall 
purchase  any  merchandise  for  the  use  of  the  vessel,  the  master  of  the 
vessel  shall  report  the  same,  with  cost  and  quantity  thereof,  to  the 
collector  or  other  officer  of  the  customs  at  the  first  port  in  the  United 
States  at  which  he  shall  next  arrive,  designating  them  as  "  sea- 
stores  ;"  and  in  the  oath  to  be  taken  by  such  master  of  such  vessel, 
on  making  such  report,  he  shall  declare  that  the  articles  so  specified 
or  designated  "  sea-stores"  are  truly  intended  for  the  use  exclusively 
of  the  vessel,  and  are  not  intended  for  sale,  transfer,  or  private  use. 
If  any  other  or  greater  quantity  of  dutiable  articles  shall  be  found 
on  board  such  vessel  than  are  specified  in  such  report  or  entry  of  such 
articles,  or  any  part  thereof  shall  be  landed  without  a  permit  from  a 
collector  or  other  officer  of  the  customs,  such  articles,  together  with 
the  vessel,  her  apparel,  tackle,  and  furniture,  shall  be  forfeited. 

[298.]  Sec.  3112'.  If,  upon  examination  and  inspection  by  the 
collector  or  other  officer  of  the  customs,  such  articles  are  not  deemed 
excessive  in  quantity  for  the  use  of  the  vessel,  until  an  American 
port  may  be  reached  by  such  vessel,  where  such  sea-stores  can  be 
obtained,  such  articles  shall  be  declared  free  of  duty;  but  if  it  shall 
be  found  that  the  quantity  or  quantities  of  such  articles,  or  any  part 
thereof  so  reported,  are  excessive,  it  shall  be  lawful  for  the  collector 
or  other  officer  of  the  customs  to  estimate  the  amount  of  duty  on 
such  excess,  which  shall  be  forthwith  paid  by  the  master  of  the 
vessel,  on  penalty  of  paying  a  sum  not  less  than  one  hundred  dol- 
lars, nor  more  than  four  times  the  value  of  such  excess,  or  such 
master  shall  be  punishable  by  imprisonment  for  not  less  than  three 
mouths,  and  not  more  than  two  years.  (See  Paragraph  GO.) 

[299.]  Sec.  3113.  Articles  purchased  for  the  use  of  or  for  sale 
on  board  any  such  vessel,  as  saloon  stores  or  supplies,  shall  be  deemed 
merchandise,  and  shall  be  liable,  when  purchased  at  a  foreign  port, 
to  entry  and  the  payment  of  the  duties  found  to  be  due  thereon,  at 
the  first  port  of  arrival  of  such  vessel  in  the  United  States;  and 
for  a  failure  on  the  part  of  the  saloon-keeper  or  person  purchasing  or 
owning  such  articles  to  report,  make  entries,  and  pay  duties,  as  here- 
inbefore required,  such  articles,  together  with  the  fixtures  and  other 
merchandise,  found  in  such  saloon  or  on  or  about  such  vessel  belong- 
ing to  and  owned  by  such  saloon-keeper  or  other  person  interested 
in  such  saloon,  shall  be  seized  and  forfeited,  and  such  saloon-keeper 
or  other  person  so  purchasing  and  owning  shall  be  liable  to  a  penalty 
of  not  less  than  one  hundred  dollars  and  not  more  than  five  hundred, 


TITLE  34— KEVISED  STATUTES— CH.  11.  81 

shall  be  punishable  by  imprisonment  for  not  less  than  three 
months,  and  not  more  than  two  years. 

Duty  on  equipments  for  vessels,  except  for  necessary  repairs. 

£300.]  Sec.  3114.  The  equipments,  or  any  part  thereof,  includ- 
ing boats,  purchased  for,  or  the  expenses  of  repairs  made  in  a  foreign 
country  upon  a  vessel  enrolled  and  licensed  under  the  laws  of  the 
United  States  to  engage  in  the  foreign  and  coasting  trade  on  the 
northern,  northeastern,  and  northwestern  frontiers  of  the  United 
States,  or  a  vessel  intended  to  be  employed  in  such  tr^de,  shall,  on 
the  first  arrival  of  such  vessel  in  any  port  of  the  United  States,  be 
liable  to  entry  and  the  payment  of  an  ad-valorem  duty  of  fifty  per 
centum  on  the  cost  thereof  in  such  foreign  country;  and  if  the 
owner  or  master  of  such  vessel  shall  willfully  and  knowingly  neglect 
or  fail  to  report,  make  entry,  and  pay  duties  as  herein  required,  such 
vessel,  with  her  tackle,  apparel,  and  furniture,  shall  be  seized  and 
forfeited.  (Treaty  Dept.  decisions  4154  and  3379.) 

[301.]  Sec.  3115.  If  the  owner  or  master  of  such  vessel  shall, 
however,  furnish  good  and  sufficient  evidence  that  such  vessel,  while 
in  the  regular  course  of  her  voyage,  was  compelled,  by  stress  of 
weather  or  other  casualty,  to  put  into  such  foreign  port  and  purchase 
such  equipments,  or  make  such  repairs,  to  secure  the  safety  of  the 
vessel  to  enable  her  to  reach  her  port  of  destination,  then  it  shall  be 
competent  for  the  Secretary  of  the  Treasury  to  remit  or  refund  such 
duties,  and  such  vessel  shall  not  be  liable  to  forfeiture,  and  no  license 
or  enrollment  and  license,  or  renewal  of  either,  shall  hereafter  be 
issued  to  any  such  vessel  until  the  collector  to  whom  application  is 
made  for  the  same  shall  be  satisfied,  from  the  oath  of  the  owner  or 
master,  that  all  such  equipments  and  repairs  made  within  the  year 
immediately  preceding  such  application  have  been  duly  accounted 
for  under  the  provisions  of  this  and  the  preceding  sections,  and  the 
duties  accruing  thereon  duly  paid ;  and  if  such  owner  or  master 
shall  refuse  to  take  such  oath,  or  take  it  falsely,  the  vessel  shall  be 
seized  and  forfeited. 

Vessels  in  the  coasting  trade. 

[302.]  Sec.  3116.  The  master  of  every  vessel  enrolled  or  licensed 
to  engage  in  the  foreign  and  coasting  trade  on' the  northern,  north- 
eastern, and  northwestern  frontiers  of  the  United  States,  except 
canal-boats  employed  in  navigating  the  canals  within  the  United 
States,  shall,  before  the  departure  of  his  vessel  from  a  port  in  one 
collection-district  to  a  port  in  another  collection-district,  present  to 
the  collector  at  the  port  of  departure  duplicate  manifests  of  his 
cargo,  or,  if  he  have  no  cargo,  duplicate  manifests  setting  forth  that 
fact ;  such  manifests  shall  be  subscribed  and  sworn  to  by  the  master 
before  the  collector,  who  shall  indorse  thereon  his  certificate  of  clear- 
6 


82        COMMEEOE  WITH  CONTIGUOUS  COUNTKIES. 

ance,  retaining  one  for  the  files  of  his  office  5  the  other  he  shall 
deliver  for  the  use  of  the  master.  (See  Paragraphs  57,  304,  308,  and 
Treaty  Dept.  decision  5245.) 

[303.]  Sec.  3117.  If  any  vessel  so  enrolled  or  licensed  shall 
touch  at  any  intermediate  port  in  the  United  States,  and  there  dis- 
charge cargo  taken  on  board  at  an  American  port,  or  at  such  inter- 
mediate ports  shall  take  on  board  cargo  destined  for  an  American 
port,  the  master  of  such  vessel  shall  not  be  required  to  report  such 
lading  or  unlading  at  such  intermediate  ports,  but  shall  enter  the 
same  on  his*  manifest  obtained  at  the  original  port  of  departure, 
which  he  shall  deliver  to  the  collector  of  the  port  at  which  the 
unlading  of  the  cargo  is  completed,  within  twenty-four  hours  after 
arrival,  and  shall  subscribe  and  make  oath  as  to  the  truth  and  cor- 
rectness of  the  same. 

[304.]  Sec.  3118.  The  master  of  any  vessel  so  enrolled  or  licensed 
shall,  before  departing  from  a  port  in  one  collection-district  to  a  place 
in  another  collection-district,  where  there  is  no  custom  house,  file  his 
manifest,  and  obtain  a  clearance  in  the  same  manner,  and  make  oath 
to  the  manifest,  which  manifest  and  clearance  shall  be  delivered  to 
the  proper  officer  of  customs  at  the  port  at  which  the  vessel  next 
arrives  after  leaving  the  place  of  destination  specified  in  the  clear- 
ance. (Treaty  Dept.  decision  5036.) 

[305.]  Sec.  3119.  Nothing  contained  in  the  three  preceding  sec- 
tions shall  exempt  masters  of  vessels  from  reporting,  as  now  required 
by  law,  any  merchandise  destined  for  any  foreign  port.  No  permit 
shall  be  required  for  the  unlading  of  cargo  brought  from  an  American 
port. 

Time  for  delivery  of  merchandise  taken  from  one  port  to  another. 

[306.]  Sec.  3120.  No  merchandise  taken  from  any  port  in  the 
United  States  on  the  northern,  northeastern,  or  northwestern  frontiers 
thereof,  to  a  port  in  another  collection-district  of  the  United  States 
on  such  frontiers,  in  any  vessel,  shall  be  unladen  or  delivered  from 
such  vessel  within  the  United  States,  but  in  open  day,  that  is  to  say, 
between  the  rising  and  setting  of  the  sun,  except  by  special  license 
from  the  collector  or  other  principal  officer  of  the  port  for  the  pur- 
pose. The  owner  of  every  vessel  whose  master  or  manager  shall 
neglect  to  comply  with  the  provisions  of  this  section  shall  be  liable 
to  a  penalty  of  not  less  than  one  hundred  dollars  nor  more  than  five 
hundred.  The  Secretary  of  the  Treasury  may,  from  time  to  time, 
make  such  regulations  as  to  him  shall  seem  necessary  and  expedient 
for  unloading  at  and  clearance  from  any  port  or  place  on  such  fron- 
tiers of  ships  or  vessels  at  night.  And  that  the  Secretary  of  the 
Treasury  be,  and  he  is  hereby,  authorized,  in  his  discretion,  to  make 


TITLE  34— REVISED  STATUTES— CH.  11.  83 

such  regulations  as  shall  enable  vessels  engaged  in  the  coasting 
trade  between  ports  and  places  upon  Lake  Michigan  exclusively,  and 
laden  with  American  productions  and  free  merchandise  only,  to 
unlade  their  cargoes  without  previously  obtaining  a  permit  to  unlade. 

Landing  permit  for  vessel  from  foreign  port. 

[307.]  Sec.  3121.  The  master  of  any  vessel  with  cargo,  passen- 
gers, or  baggage  from  any  foreign  port,  shall  obtain  a  permit  and 
comply  with  existing  laws,  before  discharging  or  landing  the  same. 

Departure  from  place  where  there  is  no  custom-house. 

[308.]  Sec.  3122.  The  master  of  any  vessel  so  enrolled  or 
licensed,  destined  with  a  cargo  from  a  place  in  the  United  States,  at 
which  there  may  be  no  custom-house,  to  a  port  where  there  may  be 
a  custom-house,  shall  within  twenty-four  hours  after  arrival  at  the 
port  of  destination,  deliver  to  the  proper  officer  of  the  customs  a 
manifest,  subscribed  by  him,  setting  forth  the  cargo  laden  at  the 
place  of  departure,  or  laden  or  unladen  at  any  intermediate  port  or 
place,  to  the  truth  of  which  manifest  he  shall  make  oath  before  such 
officer.  If  the  vessel,  however,  have  no  cargo,  the  master  shall  not 
be  required  to  deliver  such  manifest. 

Steam-Tugs. 

[309.]  Sec.  3123.  Steam -tugs  duly  enrolled  and  licensed  to  en- 
gage in  the  foreign  and  coasting  trade  on  the  northern,  northeastern, 
and  northwestern  frontiers  of  the  United  States,  when  exclusively 
employed  in  towing  vessels,  shall  not  be  required  to  report  and  clear 
at  the  custom-house.  When  such  steam-tugs,  however,  are  employed 
in  towing  rafts  or  other  vessels  without  sail  or  steam  motive-power, 
not  required  to  be  enrolled  or  licensed  under  existing  laws,  they  shall 
be  required  to  report  and  clear  in  the  same  manner  as  is  herein- 
before provided  in  similar  cases  for  other  vessels.  (Treaty  Dept. 
decisions  1841-4981-4547.) 

Forms  and  Penalty  for  Neglect. 

[310.]  Sec.  3124.  The  manifests,  certificates  of  clearance,  and 
oaths,  provided  for  by  the  eight  preceding  sections  shall  be  in  such 
form,  and  prepared,  filled  up,  and  executed  in  such  manner  as  the 
Secretary  of  the  Treasury  may  from  time  to  time  prescribe. 

[311.J  Sec.  3125.  If  the  master  of  any  enrolled  or  licensed 
vessel  shall  neglect  or  fail  to  comply  with  any  of  the  provisions  or 
requirements  of  the  nine  preceding  sections,  such  master  shall  forfeit 
and  pay  to  the  United  States  the  sum  of  twenty  dollars  for  each  and 
every  failure  or  neglect,  and  for  which  sum  the  vessel  shall  be  liable, 


84        COMMERCE  WITH   CONTIGUOUS  COUNTRIES. 

and  may  be  summarily  preceded  against,  by  way  of  libel,  in  any 
district  court  of  the  United  States.     (Treas'y  Dept.  decision  5245.) 

Registered  Vessels  may  touch  at  Foreign  Ports. 

[312.]  Sec.  3126.  Any  vessel,  on  being  duly  registered  in  pur- 
suance of  the  laws  of  the  United  States,  may  engage  in  trade 
between  one  port  in  the  United  States  and  one  or  more  ports  within 
the  same,  with  the  privilege  of  touching  at  one  or  more  foreign  ports 
during  the  voyage,  and  land  and  take  in  thereat  merchandise,  pas- 
sengers and  their  baggage,  and  letters,  and  mails.  All  such  vessels 
shall  be  furnished  by  the  collectors  of  the  ports  at  which  they  shall 
take  in  their  cargoes  in  the  United  States,  with  certified  manifests, 
setting  forth  the  particulars  of  the  cargoes,  the  marks,  number  of 
packages,  by  whom  shipped,  to  whom  consigned,  at  what  port  to  be 
delivered  ;  designating  such  merchandise  as  is  entitled  to  drawback, 
or  to  the  privilege  of  being  placed  in  warehouse :  and  the  masters  of 
all  such  vessels  shall,  on  their  arrival  at  any  port  of  the  United 
States  from  any  foreign  port  at  which  such  vessel  may  have  touched, 
as  herein  provided,  conform  to  the  laws  providing  for  the  delivery  of 
manifests  of  cargo  and  passengers  taken  on  board  at  such  foreign 
port,  and  all  other  laws  regulating  the  report  and  entry  of  vessels 
from  foreign  ports,  and  be  subject  to  all  the  penalties  therein  pre- 
scribed. 

No  Duty  by  reason  of  touching  at  Foreign  Port. 

[313.]  Sec.  3127.  Any  foreign  merchandise  taken  in  atone  port 
of  the  United  States  to  be  conveyed  in  registered  vessels  to  any  other 
port  within  the  same,  either  under  the  provisions  relating  to  ware- 
houses, or  under  the  laws  regulating  the  transportation  coastwise  of 
merchandise  entitled  to  drawback,  as  well  as  any  merchandise  not 
entitled  to  drawback,  but  on  which  the  import  duties  chargeable  by 
law  shall  have  been  duly  paid,  shall  not  become  subject  to  any  im- 
port duty  by  reason  of  the  vessel  in  which  they  may  arrive  having 
touched  at  a  foreign  port  during  the  voyage. 

Lake  Champlain. 

[314.]  Sec.  3128.  When  any  merchandise  shall  be  imported 
from  Canada  into  the  United  States,  in  any  steamboat  on  Lake 
Champlain,  and  the  merchandise  shall  have  been  duly  entered,  the 
duties  thereon  paid  at  the  office  of  the  collector  of  any  district  ad- 
joining Lake  Champlain,  it  shall  be  lawful  to  land  such  merchandise 
in  the  same  or  any  other  district  adjoining  Lake  Champlain. 

Entry  of  Foreign  Vessels  from  British  North  American  Provinces. 

[315.]  Sec.  3129.  The  Secretary  of  the  Treasury,  with  the  ap- 
probation of  the  President,  provided  the  latter  shall  be  satisfied  that 


TITLE  34— KEVISED  STATUTES— CH.  11.  85 

similar  privileges  are  extended  to  vessels  of  the  United  States  in  the 
colonies  hereinafter  mentioned,  is  hereby  authorized,  under  such  reg- 
ulations as  he  may  prescribe,  to  protect  the  revenue  from  fraud,  to 
permit  vessels  laden  with  the  products  of  Canada,  New  Brunswick, 
Nova  Scotia,  Newfoundland,  and  Prince  Edward  Island,  or  either  of 
them,  to  lade  or  unlade  at  any  port  within  any  collection-district  of 
the  United  States  which  he  may  designate;  and  if  any  such  vessel 
entering  a  port  so  designated,  to  lade  or  unlade,  shall  neglect  or  re- 
fuse to  comply  with  the  regulations  so  prescribed  by  the  Secretary  of 
the  Treasury,  such  vessel,  and  the  owner  and  master  thereof,  shall  be 
subject  to  the  same  penalties  as  if  no  authority  under  this  section 
had  been  granted  to  lade  or  unlade  in  such  port. 


TITLE    XXXV. 


REVENUE. 

[From  Revised  Statutes  of  the  U.  S.—  2d  Edition  1878.—  page  6'20.] 


Trade  or  Business  not  to  be  carried  on  until  Tax  Paid. 

[316.]  Sec.  3232.  No  person  shall  be  engaged  in  or  carry  on 
any  trade  or  business  hereinafter  mentioned  until  he  has  paid  a 
special  tax  therefor  in  the  manner  hereinafter  provided.  (See  Para- 
graphs 372-399.) 

[317.]  Sec.  3233.  Every  person  engaged  in  any  trade  or  busi- 
ness on  which  a  special  tax  is  imposed  by  law  shall  register  with  the 
collector  of  the  district  his  name  or  style,  place  of  residence,  trade 
or  business,  and  the  place  where  such  trade  or  business  is  to  be  car- 
ried on.  In  case  of  a  firm  or  company,  the  names  of  the  several 
persons  constituting  the  same,  and  their  places  of  residence,  shall  be 
so  registered. 

[318.]  Sec.  3234.  Any  number  of  persons  doing  business  in 
copartnership  at  any  one  place  shall  be  required  to  pay  but  one 
special  tax. 

[319.]  Sec.  3236.  Whenever  more  than  one  of  the  pursuits  or 
occupations  hereinafter  described  are  carried  on  in  the  same  place  by 
the  same  person  at  the  same  time,  except  as  hereinafter  provided, 
the  tax  shall  be  paid  for  each  according  to  the  rates  severally  pre- 
scribed. 


86  INTERNAL  REVENUE. 


Special  Taxes. 

For  Dealers  in  Liquors  see  Paragraph  372  $  and  for  Dealers  in  Leaf 
Tobacco  (not  retail)  see  Paragraphs  374  and  399. 


Tax  on  Retail  Dealers  in  Leaf  Tobacco. 

[320.]    See.  3244.  ****** 

Seventh.  Retail  dealers  in  leaf- tobacco  shall  each  pay  [five  hundred 
dollars,  and  if  their  annual  sales  exceed  one  thousand  dollars,  shall  each  pay, 
in  addition  thereto,  fifty  cents  for  every  dollar  in  excess  of  one  thousand 
dollars  of  their  sales.*]  Every  person  shall  be  regarded  as  a  retail 
dealer  in  leaf-tobacco  whose  business  it  is  to  sell  leaf-tobacco  in 
quantities  less  than  an  original  hogshead,  case,  or  bale ;  or  who  sells 
directly  to  consumers,  or  to  persons  other  than  dealers  in  leaf-tobacco, 
who  have  paid  a  special  tax  as  such  5  or  to  manufacturers  of  tobacco, 
snuff,  or  cigars  who  have  paid  a  special  tax  ;  or  to  persons  who  pur- 
chase in  original  packages  for  export.  Retail  dealers  in  leaf-tobacco 
shall  also  keep  a  book,  and  enter  therein  daily  their  purchases  and 
sales,  in  a  form  and  manner  to  be  prescribed  by  the  Commissioner  of 
Internal  Revenue,  which  book  shall  be  open  at  all  times  for  the  in- 
spection of  any  revenue  officer.  * 

Tax  on  Dealers  in  Tobacco. 

Eighth.  Dealers  in  tobacco  shall  each  pay  [five  dollars.*]  Every 
person  whose  business  it  is  to  sell,  or  offer  for  sale,  manufactured 
tobacco,  snuff,  or  cigars,  shall  be  regarded  as  a  dealer  in  tobacco, 
and  the  payment  of  a  special  tax  as  a  wholesale  or  retail  liquor- 
dealer,  or  the  payment  of  any  other  special  tax,  shall  not  relieve  any 
person  who  sells  manufactured  tobacco  and  cigars  from  the  payment 
of  this  tax:  ******* 

Standard  of  proof  spirits. 

[321.J  Sec.  3249.  Proof  spirit  shall  be  held  to  be  that  alcoholic 
liquor  which  contains  one-half  its  volume  of  alcohol  of  a  specific 
gravity  of  seven  thousand  nine  hundred  and  thirty-nine  ten  thou- 
sandths (.7939)  at  sixty  degrees  Fahrenheit.  *  *  * 

Imported  Tobacco,  Cigars  and  Snuffs. 

[322.]  Sec.  3368.  *  *  *  *  And  snuff  flour,  when 
sold,  or  removed  for  use  or  consumption,  shall  be  taxed  as  snuff,  and 
shall  be  put  up  in  packages  and  stamped  in  the  same  manner  as 
snuff.  (See  Paragraph  401.) 

*  Tax  altered  by  Section  2,  Act  March  3,  1883.     (See  Paragraph  399.) 


TITLE  35— REVISED   STATUTES.  87 

[323.]  Sec.  3377.  All  manufactured  tobacco  and  snuff  (not  in- 
cluding cigars)  imported  from  foreign  countries  shall,  IN  ADDITION  to 
the  import  duties  imposed  on  the  same,  pay  the  tax  imposed  by  law 
on  like  kinds  of  tobacco  and  snuff  manufactured  in  the  United  States, 
and  have  the  same  stamps  respectively  affixed.  Such  stamps  shall 
be  affixed  and  canceled  on  all  such  articles  so  imported  by  the  owner 
or  importer  thereof,  while  they  are  in  the  custody  of  the  proper 
custom  house  officers,  and  such  articles  shall  not  pass  out  of  the 
custody  of  said  officers  until  the  stamps  have  been  affixed  and  can- 
celed. Such  tobacco  and  snuff  shall  be  put  up  in  packages,  as  pre- 
scribed by  law  for  like  articles  manufactured  in  the  United  States 
before  the  stamps  are  affixed  $  and  the  owner  or  importer  shall  be  liable 
to  all  the  penal  provisions  prescribed  for  manufactures  of  tobacco 
and  snuff  manufactured  in  the  United  States.  Whenever  it  is 
necessary  to  take  any  such  articles,  so  imported,  to  any  place  for  the 
purpose  of  repacking,  affixing,  and  canceling  such  stamps,  other 
than  the  public  stores  of  the  United  States,  the  collector  of  cus- 
toms of  the  port  where  they  are  entered  shall  designate  a  bonded 
warehouse  to  which  they  shall  be  taken,  under  the  control  of  such 
customs  officer  as  he  may  direct.  And  every  officer  of  customs 
who  permits  any  such  articles  to  pass  out  of  his  custody  or  con- 
trol without  compliance  by  the  owner  or  importer  thereof  with  the 
provisions  of  this  section  relating  thereto,  shall  be  deemed  guilty  of 
a  misdemeanor,  and  shall  be  fined  not  less  than  one  thousand  dol- 
lars nor  more  than  five  thousand  dollars,  and  imprisoned  not  less 
than  six  months  nor  more  than  three  years.  (This  section  amended  by 
adding  the  words  in  Paragraph  376  ;  also  see  Paragraphs  375-401  and 
660  to  665,  and  Treaty  Dept.  decision  5055.) 

[324.]  Sec.  3402.  All  cigars  imported  from  foreign  countries 
shall  pay,  IN  ADDITION  to  the  import  duties  imposed  thereon,  the  tax 
prescribed  by  law  for  cigars  manufactured  in  the  United  States,  and 
shall  have  the  same  stamps  affixed.  The  stamps  shall  be  affixed  and 
canceled  by  the  owner  or  importer  of  the  cigars  while  they  are  in 
the  custody  of  the  proper  custom  house  officers,  and  the  cigars  shall 
not  pass  out  of  the  custody  of  such  officers  until  the  stamps  have 
been  affixed  and  canceled,  but  shall  be  put  up  in  boxes  containing 
quantities  as  prescribed  in  this  chapter  for  cigars  manufactured  in 
the  United  States,  before  the  stamps  are  affixed.  And  the  owner  or 
importer  of  such  cigars  shall  be  liable  to  all  the  penal  provisions  of 
this  Title  prescribed  for  manufacturer  of  cigars  manufactured  in  the 
United  States.  Whenever  it  is  necessary  to  take  any  cigars  so  im- 
ported to  any  place  other  than  the  public  stores  of  the  United  States, 
for  the  purpose  of  affixing  and  canceling  such  stamps,  the  collector 
of  customs  of  the  port  where  such  cigars  are  entered  shall  designate 
a  bonded  warehouse  to  which  they  shall  be  taken,  under  the  control 
of  such  customs  officer  as  such  collector  may  direct.  And  every 


88  COINAGE,  WEIGHTS  AND  MEASURES. 

officer  of  customs  who  permits  any  such  cigars  to  pass  out  of  his 
custody  or  control,  without  compliance  by  the  owner  or  importer 
thereof  with  the  provisions  of  this  section  relating  thereto,  shall  be 
deemed  guilty  of  a  misdemeanor,  and  shall  be  fined  not  less  than  one 
thousand  dollars  nor  more  than  five  thousand  dollars,  and  imprisoned 
not  less  than  six  months  nor  more  than  three  years.  (See  Para- 
graphs 68-377-401-659,  and  Treaty  Dept.  decision  5055.) 


TITLE  XXXVII. 
COINAGE,  WEIGHTS  A^D  MEASURES, 

(From  Revised  Statutes  of  the  U.  S.— 2nd  Edition,  1878.— Page  703.) 


Value  of  foreign  coins,  how  ascertained. 

[325.]  Sec.  3564=.  The  value  of  foreign  coin  as  expressed  in  the 
money  of  account  of  the  United  States  shall  be  that  of  the  pure  metal 
of  such  coin  of  standard  value ;  and  the  values  of  the  standard  coins  in 
circulation  of  the  various  nations  of  the  world  shall  be  estimated 
annually  by  the  Director  of  the  Mint,  and  be  proclaimed  on  the  first 
day  of  January  by  the  Secretary  of  the  Treasury.  (See  Table  of 
Foreign  Currencies  in  Appendix.) 

Value  of  the  sovereign  or  pound  sterling. 

[326.]  Sec.  3565.  In  all  payments  by  or  to  the  Treasury,  whether 
made  here  or  in  foreign  countries,  where  it  becomes  necessary  to 
compute  the  value  of  the  sovereign  or  pound  sterling,  it  shall  be 
deemed  equal  to  four  dollars  eighty  six  cents  and  six  and  one-half 
mills,  and  the  same  rule  shall  be  applied  in  appraising  merchandise 
imported  where  the  value  is,  by  the  invoice,  iu  sovereigns  or  pounds 
sterling,  and  in  the  construction  of  contracts  payable  in  sovereigns 
or  pounds  sterling  ;  and  this  valuation  shall  be  the  par  of  exchange 
between  Great  Britain  and  the  United  States  ;  and  all  contracts 
made  after  the  first  day  of  January,  eighteen  hundred  and  seventy- 
four,  based  on  an  assumed  par  of  exchange  with  Great  Britain  of 
fifty-four  pence  to  the  dollar,  or  four  dollars  forty-four  and  four- 
ninths  cents  to  the  sovereign  or  pound  sterling,  shall  be  null  and 
void.  (See  Table  in  Appendix.) 


,  TITLE  37— REVISED  STATUTES. 


89 


Authorized  tables  of  weights  and  measures. 

[327.]  Sec.  3570.  The  tables  in  the  schedule  hereto  annexed 
shall  be  recognized  in  the  construction  of  contracts,  and  in  all  legal 
proceedings,  as  establishing,  in  terms  of  the  weights  and  measures 
now  in  use  in  the  United  States,  the  equivalents  of  the  weights  and 
measures  expressed  therein  in  terms  of  the  metric  system  ;  and  the 
tables  may  lawfully  be  used  for  computing,  determining,  and  express- 
ing in  customary  weights  and  measures  the  weights  and  measures  of 
the  metric  system. 

Measures  of  Length. 


Metric  denominations  and  values. 


Equivalents  in  denominations  in  use. 


Myriameter 10,000  meters. 

Kilometer 1,000  meters. 

Hectometer 100  meters. 

Dekameter 10  meters. 

Meter 1  meter. 

Decimeter TV  of  a  meter. 

Centimeter T^TO"  of  a  meter. 

Millimeter T^Vo-of  a  meter. 


6.2137  miles. 

0.62137  miles,  or  3,280  feet  and  10  inches. 
328  feet  and  1  inch. 
393.7  inches. 
39.37  inches. 

3.937  inches. 

0.3937  inches. 

0.0394  inqhes. 


Measures  of  Capacity. 


Metric  denominations  and  values.          Equivalents  in  denominations  in  use 


Num. 
Names.           of 
liters. 

Cubic  measure. 

Dry  measure. 

Liquor  or  wine 
measure. 

Kiloliter,  or 
stere  1  000 

1  cubic  meter. 

1  308  cub  yds 

264  17  gallons 

Hectoliter...!       100 

Dekaliter....          10 
Liter  1 

tV  of  a  cubic  meter... 

10  cubic  decimeters.  . 
1  cubic  decimeter. 

2  bushels  and 
3.35  pecks... 
9.08  quarts.... 
0.908  quarts 

26.417  gallons. 
2.6417  gallons. 
1.0567  quarts. 

Deciliter  TV 
Centiliter....       y£o- 
Milliliter....     ToVo 

yV  of  a  cub.  decimeter 
10  cubic  centimeters. 
1  cubic  centimeter... 

6.  1022  cu.  inch 
0.  6102  cu.  inch 
0.061  cu.  inch 

0.845  gills. 
0.338  flu.  ounces. 
0.27  fluid  drams. 

Measures  of  Surface. 


Metric,  denominations  and  values. 


Hectare 

Are 

Centare 


10,000  square  meters. 

100  square  meters. 

1  square  meter. 


Equivalents  in  denominations  in  use. 


2.471  acres. 
119.6  square  yards. 
1550  square  inches. 


90 


EEPEAL  PROVISIONS. 
Weights. 

Metric  denominations  and  values. 


j  Equivalents  in  de- 
nominations  in  use. 


Names. 

Number 
of 
grams. 

Weight  of  what  quantity 
of  water  at  maximum 
density. 

Avoirdupois 
weight. 

Millier  or  tonneau 

1  000  000 

1  cubic  meter 

2204.6  pounds 

Quintal  . 

100  000 

1  hectoliter.       .... 

220.46  pounds. 

Myriagram. 

10  000 

10  liters  

22.046  pounds. 

Kilogram  or  kilo 

1  000 

1  liter  

2.2046  pounds. 

Hectogram  

100 

1  deciliter  

3.5274  ounces. 

Dekagram  

10 

10  cubic  centimeters  

0.3527  ounces. 

Gram  

1 

1  cubic  centimeter  

15.432  grains. 

Decigram  

To 

y'o  of  a  cubic  centimeter. 

1,5432  grains^ 

Oentigram 

T7T7T 

10  cubic  millimeters 

0  1543  grains 

Milligram  

1  cubic  millimeter 

0  0154  grains 

TITLE    LXXIV. 
REPEAL    PROVISIONS. 

[From  Revised  Statutes  of  the  U.  S.— '2d  Edition,  1878.— Page  1085.] 

What  Revised  Statutes  embrace. 

[328.]  Sec.  5595*  The  foregoing  seventy-three  titles  embrace 
the  statutes  of  the  United  States  general  and  permanent  in  their 
nature,  in  force  on  the  1st  day  of  December  one  thousand  eight 
hundred  and  seventy- three,  as  revised  and  consolidated  by  commis- 
sioners appointed  under  an  act  of  Congress,  and  the  same  shall  be 
designated  and  cited,  as  the  The  Revised  Statutes  of  the  United 
States. 

[329.]  Sec.  5596.  All  acts  of  Congress  passed  prior  to  said  first 
day  of  December  one  thousand  eight  hundred  and  seventy-three,  any 
portion  of  which  is  embraced  in  any  section  of  said  revision,  are 
hereby  repealed,  and  the  section  applicable  thereto  shall  be  in  force 
in  lieu  thereof ;  all  parts  of  such  acts  not  contained  in  such  revision, 
having  been  repealed  or  superseded  by  subsequent  acts,  or  not  being 
general  and  permanent  in  their  nature :  Provided,  That  the  incorpo- 
ration into  said  revision  of  any  general  and  permanent  provision, 
taken  from  an  act  making  appropriations,  or  from  an  act  containing 
other  provisions  of  a  private,  local,  or  temporary  character,  shall  not 
repeal,  or  in  any  way  affect  any  appropriation,  or  any  provision  of  a 
private,  local  or  temporary  character,  contained  in  any  of  said  acts, 
but  the  same  shall  remain  in  force ;  and  all  acts  of  Congress  passed 
prior  to  said  last-named  day  no  part  of  which  are  embraced  in  said 
revision,  shall  not  be  affected  or  changed  by  its  enactment. 


TITLE  74—  EEVISED  STATUTES.  91 


[330.]  Sec.  5597.  The  repeal  of  the  several  acts  embraced  in 
said  revisioD,  shall  not  affect  any  act  done,  or  right  accruing  or 
accrued,  or  any  suit  or  proceeding  had  or  commenced  in  any  civil  cause 
before  the  said  repeal,  but  all  rights  and  liabilities  under  said  acts 
shall  continue,  and  may  -be  enforced  in  the  same  manner,  as  if  said 
repeal  had  not  been  made;  nor  shall  said  repeal,  in  any  manner  affect 
the  right  to  any  office,  or  change  the  term  or  tenure  thereof. 

[331.]  Sec.  5598.  All  offences  committed,  and  all  penalties  or 
forfeitures  incurred  under  any  statute  embraced  in  said  revision  prior 
to  said  repeal,  may  be  prosecuted  and  punished  in  the  same  manner 
and  with  the  same  effect,  as  if  said  repeal  had  not  been  made. 

[332.]  Sec.  5599.  All  acts  of  limitation,  whether  applicable  to 
civil  causes  and  proceedings,  or  to  the  prosecution  of  offenses,  or  for 
the  recovery  of  penalties  or  forfeitures,  embraced  in  said  revision  and 
covered  by  said  repeal,  shall  not  be  affected  thereby,  but  all  suits, 
proceedings  or  prosecutions,  whether  civil  or  criminal,  for  causes 
arising,  or  acts  done  or  committed  prior  to  said  repeal,  may  be  com- 
menced and  prosecuted  within  the  same  time  as  if  said  repeal  had 
not  been  made. 

[333.]  Sec.  5600.  The  arrangement  and  classification  of  the 
several  sections  of  the  revision  have  been  made  for  the  purpose  of  a 
more  convenient  and  orderly  arrangement  of  the  same,  and  there- 
fore no  inference  or  presumption  of  a  legislative  construction  is  to  be 
drawn  by  reason  of  the  Title,  under  which  any  particular  section  is 
placed. 

Acts  passed  since  Dec.  1,  1873,  not  affected. 

[334.]  Sec.  5601.  The  enactment  of  the  said  revision  is  not  to 
affect  or  repeal  any  act  of  Congress  passed  since  the  1  st  day  of  Decem- 
ber one  thousand  eight  hundred  and  seventy-three,  and  all  acts  passed 
since  that  date  are  to  have  full  effect  as  if  passed  after  the  enactment 
of  this  revision,  and  so  far  as  such  acts  vary  from,  or  conflict  with  any 
provision  contained  in  said  revision,  they  are  to  have  effect  as  sub- 
sequent statutes,  and  as  repealing  any  portion  of  the  revision  incon- 
sistent therewith.* 

Approved,  June  22,  1874. 

*  The  Supreme  Court  of  the  United  States  in  the  case  of  U.  S.  vs.  Bo  wen, 
(100  U.  S.,  513,)  held  that  the  Revised  Statutes  must  be  treated  as  a  legisla- 
tive declaration  of  what  the  statute  law  of  the  United  States  was  on  the  first 
of  December,  1873,  and  that  when  the  meaning  was  plain,  the  courts  could 
not  look  to  the  original  statutes  to  see  if  Congress  had  erred  in  the  revision. 
That  could  only  be  done  when  it  was  necessary  to  construe  doubtful  lan- 
guage. We  applied  this  rule  in  Arthur  vs.  Dodge,  (101  U.  S.,  36,)  to  the  con- 
struction of  the  revision  of  the  Tariff  Laws.  (See  Treas'y  Dept.  decisions 
4812.) 


92  DIGEST   OF  THE   TAEIFF   LAWS. 

ACT  OF  JANUARY  22,  1875. 

[From  U.  S.  Statutes,  vol.  18,  pag«  303.] 

AN  ACT  declatory  of  the  act  entitled  "  An  act  to  amend  the  customs-revenue 
laws,  and  to  repeal  moieties,"  approved  June  twenty-second,  eighteen 
hundred  and  seventy-four. 

[335.]  Be  it  enacted  by  the  Senate  and  House  of  Representatives  of 
the  United  States  of  America  in  Congress  assembled,  That  nothing  in 
the  nineteenth  section  of  the  act  entitled  uAn  act  to  amend  the 
customs-revenue  laws,  and  to  repeal  moities,"  approved  June  twenty- 
second,  eighteen  hundred  and  seventy-four,  shall  be  construed  to 
affect  any  authority,  power,  or  right  which  might  theretofore  have 
been  lawfully  exercised  by  any  court,  judge,  or  district  attorney 
of  the  United  States  to  obtain  the  testimony  of  an  accomplice  in  any 
crime  against,  or  fraud  upon  the  customs-revenue  laws,  on  any  trial 
or  proceeding  for  a  fine,  penalty,  or  forfeiture  under  said  laws,  by  a 
discontinuance  or  dismissal,  or  by  an  engagement  to  discontinue  or 
dismiss  any  proceedings  against  such  accomplice.  (See  Paragraph  20.) 


ACT  OF  FEBRUARY  8,  1875. 

[From  U.  S.  Statutes,  vol.  18,  page  307.] 

AN  ACT  to  amend  existing  customs  and  internal-revenue  laws,  and  for  other 

purposes. 

[336.]  Be  it  enacted  by  the  Senate  and  Bouse  of  Representatives  of 
the  United  States  of  America  in  Congress  assembled,  That  from  and 
after  the  date  of  the  passage  of  this  act,  in  lieu  of  the  duties  hereto- 
fore imposed  on  the  importation  of  the  goods,  wares,  and  merchan- 
dise hereinafter  specified,  the  following  rates  of  duty  shall  be  exacted, 

namely  :  On  spun  silk,  for  filling,  in  skeins  or  cops,  thirty-five  per  centum 
ad  valorem;  on  silk  in  the  gum,  not  more  advanced  than  singles,  tram,  and 
thrown  or  organzine,  thirty-five  per  centum  ad  valorem;  on  floss-silks, 
thirty-five  per  centum  ad  valorem.;  On  sewing-silk,  in  the  gum  or  puri- 
fied, forty  per  centum  ad  valorem;  on  lastings,  mohair  cloth,  silk  twist,  or 
other  manufactures  of  cloth,  woven  or  made  in  patterns  of  such  size,  shape, 
or  form,  or  cut  in  such  manner  as  to  be  fit  for  buttons  exclusively,  ten  per 
centum  ad  valorem;  on  all  goods,  wares,  and  merchandise  not  otherwise 
herein  provided  for,  made  of  silk,  or  of  which  silk  is  the  component  mate- 
rial of  chief  value,  irrespective  of  the  classification  thereof  for  duty  by  or 
under  previous  laws,  or  of  their  commercial  designation,  sixty  per  centum 
ad  valorem  :  Provided,  That  this  act  shall  not  apply  to  goods,  wares,  or  mer- 
chandise which  have,  as  a  component  material  thereof,  twenty-five  per 


ACT  OF  FEBRUARY  8,  1875.  93 

centum  or  over  in  value  of  cotton,  flax,   wool,   or  worsted.     (See  Para- 
graphs 794  to  797.) 

[337.]  Sec.  2.  That  from  and  after  the  passage  of  this  act,  in  lieu  of 
the  duties  now  imposed  by  law  on  the  merchandise  hereinafter  enumerated, 
imported  from  foreign  countries,  there  shall  be  levied,  collected,  and  paid 
the  following  duties,  that  is  to  say  : 

[338.]  On  all  still  wines  imported  in  casks,  forty  cents  per  gallon.  (See 
Paragraph  722.) 

[339.]  On  all  still  wines  imported  in  bottles,  one  dollar  and  sixty  cents 
per  case  of  one  dozen  bottles,  containing  each  not  more  than  one  quart  and 
more  than  one  pint,  or  twenty-four  bottles,  containing  each  not  more  than 
one  pint;  and  any  excess  beyond  those  quantities  found  in  such  bottles  shall 
be  subject  to  a  duty  of  five  cents  per  pint  or  fractional  part  thereof ;  but  no 
separate  or  additional  duty  shall  be  collected  on  the  bottles  :  Provided,  That 
any  wines  imported  containing  more  than  twenty-four  per  centum  of  alcohol 
shall  be  forfeited  to  the  United  States  :  Provided  oZso,  That  there  shall  be  an 
allowance  of  five  per  centum,  and  no  more,  on  all  effervescing  wines, 
liquors,  cordials,  and  distilled  spirits,  in  bottles,  to  be  deducted  from  the 
invoice  quantity  in  lieu  of  breakage.  (See  Paragraph  722.) 

[340.]  Sec*  3»  That  all  imported  wines  of  the  character  provided  for 
in  the  preceding  section  which  may  remain  in  public  store  or  bonded  ware- 
house on  the  day  this  act  shall  take  effect  shall  be  subject  to  no  other  duty 
upon  the  withdrawal  thereof  for  consumption  than  if  the  same  were  imported 
after  that  day  :  Provided,  That  any.  such  wines  remaining  on  shipboard 
•within  the  limits  of  any  port  of  entry  in  the  United  States  on  the  day  afore- 
said, duties  unpaid,  shall,  for  the  purposes  of  this  section,  be  considered  as 
constructively  in  public  store  or  bonded  warehouse. 

[341.]  Sec.  4.  That  on  and  after  the  date  of  the  passage  of  this 
act,  in  lieu  of  the  duties  imposed  by  law  on  the  articles  in  this  sec- 
tion enumerated,  there  shall  be  levied,  collected,  and  paid  on  the 
goods,  wares,  and  merchandise  in  this  section  enumerated  and  pro- 
vided for,  imported  from  foreign  countries,  the  following  duties  and 
rates  of  duties,  that  is  to  say : 

[342.]     On  hops,  eight  cents  per  pound.     (See  Paragraph  689.) 

[343.]  On  chromate  and  bichromate  of  potassa,  four  cents  per  pound. 
(See  Paragraphs  463,  464.) 

[344.]  On  macaroni  and  vermicelli,  and  on  all  similar  preparations,  two 
cents  per  pound.  (See  Paragraph  1150.) 

[345.]  On  nitro- Benzole,  or  oil  of  mirbaue,  ten  cents  per  pound.4 
(See  Paragraph  495.) 

[346.]  On  tin  in  plates  or  sheets  and  on  terne  and  tagger's  tin,  one  and 
one-tenth  cents  per  pound.  (See  Paragraph  567.) 

Packages  (containing  free  fish)  to  pay  duty. 

[347.]  On  anchovies  and  sardines,  packed  in  oil  or  otherwise,  in  tin 
boxes,  fifteen  cents  per  whole  box,  measuring  not  more  than  five  inches 
long,  four  inches  wide,  and  three  and  one-half  inches  deep;  seven  and  one- 
half  cents  for  each  half -box,  measuring  not  more  than  five  inches  long, 
four  inches  wide,  and  one  and  five-eighths  inches  deep;  and  four  cents  for  each 
quarter  box,  measuring  not  more  than  four  inches  and  three-quarters  long, 
three  and  one-half  inches  wide,  and  one  and  one-half  inches  deep  ;  when  im- 
ported in  any  other  form,  sixty  per  centum  ad  valorem:  (See  Paragraph  695.) 
Provided,  That  cans  or  packages  made  of  tin  or  other  material  con- 


94  DIGEST   OF   THE   TAKIFF   LAWS. 

tainiDg  fish  of  any  kind  admitted  free  of  duty  under  any  existing 
law  or  treaty,  not  exceeding  one  quart  in  contents,  shall  be  subject 
to  a  duty  of  one  cent  and  a  half  on  each  can  or  package  j  and  when 
exceeding  one  quart,  shall  be  subject  to  an  additional  duty  of  one 
cent  and  a  half  for  each  additional  quart,  or  fractional  part  thereof. 
(Treaty  Dept.  decisions  2160-2301.) 

Yellow  sheathing  metal  and  Yellow  metal  bolts. 

[348.]  Sec.  5.  That  yellow  sheathing-metal  and  yellow-metal 
bolts,  of  which  the  component  part  of  chief  value  is  copper,  shall  be 
deemed!  manufactures  of  copper,  and  shall  pay  the  duty  now  pre- 
scribed by  law  for  manufactures  of  copper,  and  shall  be  entitled  to 
the  drawback  allowed  by  law  to  copper  and  composition-metal  when- 
ever the  same  shall  be  used  in  the  construction  or  equipment  or 
repair  of  vessels  built  in  the  United  States  for  the  purpose  of  being 
employed  in  the  foreign  trade,  including  the  trade  between  the 
Atlantic  and  Pacific  ports  of  the  United  States.  (See  Paragraphs 
600  and  1243.) 

Denning  Moisic  Iron. 

[349.]     Sec.  6.   ********* 
and  from  and  after  the  passage  of  this  act,  the  duty  on  Moisic  iron, 
of  whatever  condition,  grade,  or  stage  of  manufacture,  shall  be  the 
same  as  on  all  other  species  of  iron  of  like  condition,  grade,  or  stage 
of  manufacture. 

Foreign  Bags  returned  empty — free. 

[350.]  Sec  7.  That  the  duty  on  jute-butts  shall  be  six  dollars  per  ton  : 
(See  Paragraph  746.)  Provided,  That  all  machinery  not  now  manufactured 
in  the  United  States  adapted  exclusively  to  manufactures  from  the  fiber  of 
the  ramie,  jute,  or  flax,  may  be  admitted  into  the  United  States  free  of  duty 
for  two  years  from  the  first  of  July,  eighteen  hundred  and  seventy-five: 
And  provided  further,  That  bags,  other  than  of  American  manufac- 
ture, in  which  grain  shall  have  been  actually  exported  from  the 
'United  States,  may  be  returned  empty  to  the  United  States  free  of 
duty,  under  regulations  to  be  prescribed  by  the  Secretary  of  the 
Treasury. 

[351.]  Sec.  8.  That  on  and  after  the  date  of  the  passage  of  this  act, 
the  importation  of  the  articles  enumerated  and  described  in  this  section  shall 
be  exempt  from  duty,  that  is  to  say  : 

[352.]     Alizarine.     (See  Paragraph  1010.) 

[353.]     Quicksilver.     (See  Paragraph  625.) 

[354.]     Ship-planking  and  handle  bolts.     (See  Paragraphs  1149  and  1197.) 

[355.]  Spurs  and  stilts  used  in  the  manufacture  of  earthen,  stone,  or 
crockery  ware.  (See  Paragraph  1210.) 

[356.]     Seed  of  the  sugar-beet.     (See  Paragraph  1193.) 


ACT  OF   MAKCH  3,  1875.  95 

[357.]  Sec,  0.  That  barrels  and  grain-bags,  the  manufacture  of  the 
United  States,  when  exported  filled  with  American  products,  or  exported 
empty  and  returned  filled,  with  foreign  products,  may  be  returned  to  the 
United  States  free  of  duty,  under  such  rules  and  regulations  as  shall  be 
prescribed  by  the  Secretary  of  the  Treasury  ;  and  the  provisions  of  this  sec- 
tion shall  apply  to  and  include  shooks,  when  returned  as  barrels  or  boxes  as 
aforesaid.  (See  Paragraph  1064.) 

Drawback  on  materials  of  certain  cartridges  when  exported. 

[358.]  Sec.  10.  That  where  bullets  and  gunpowder,  manufac- 
tured in  the  United  States  and  put  up  in  envelopes  or  shells  in  the 
form  of  cartridges,  such  envelope  or  shell  being  made  wholly  or  in 
part  of  domestic  materials,  are  exported,  there  shall  be  allowed  on 
the  bullets  or  gunpowder,  on  the  materials  of  which  duties  have 
been  paid,  a  drawback  equal  in  amount  to  the  duty  paid  on  such 
materials,  and  no  more,  to  be  ascertained  under  such  regulations 
as  shall  be  prescribed  by  the  Secretary  of  the  Treasury :  Provided, 
That  ten  per  centum  on  the  amount  of  all  drawbacks  so  allowed 
shall  be  retained  for  the  use  of  the  United  States  by  the  collectors 
paying  such  drawback  respectively.  (Treaty  Dept.  decisions  4212- 
3088,  and  see  Paragraph  249.) 


ACT  OF  MAECH  3,  1875. 

[Brom  U.  S.  Statutes,  vol.  18,  page  339.] 

AN  ACT  to  further  protect  the  sinking-fund  and  provide  for  the  exigencies 

of  the  government. 

Melada  denned. 

Products   of  Sugar  imported  in  Bags,  &c.,  considered  Sugar. 
Drawback  on  Refined  Sugars,  amount  retained. 

[359.]  Sec.  3.  *  *  *  *  Melada  shall  be  known  and  denned 
as  an  article  made  in  the  process  of  sugar-making  being  the  cane- 
juice  boiled  down  to  the  sugar  point  and  containing  all  the  sugar  and 
molasses  resulting  from  the  boiling-process  and  without  any  process 
of  purging  or  clarification,  and  any  and  all  products  of  the  sugar- 
cane imported  in  bags,  mats,  baskets  or  other  than  tight  packages 
shall  be  considered  sugar  and  dutiable  as  such.  And  provided 
further,  That  of  the  drawback  on  refined  sugars  exported  allowed  by 
section  three  thousand  and  nineteen  of  the  Eevised  Statutes  of  the 
United  States,  only  one  per  centum  of  the  amount  so  allowed  shall 
be  retained  by  the  United  States.  ********** 

{See  Paragraphs  242  and  650.) 

*         *         *         *         *•*         *         *         *         *         *         # 


96  DIGEST   OF   THE   TARIFF   LAWS. 

[360.]  Sec.  6.  That  nothing  contained  in  the  act  entitled  "  An  act  to 
amend  existing  customs  and  internal-revenue  laws,  and  for  other  purposes," 
approved  February  eighth,  eighteen  hundred  and  seventy-five,  shall  be  con- 
strued to  impose  any  duty  on  bolting-cloths  theretofore  admitted  free  of  duty. 
(See  Paragraph  1072.) 


ACT  OF   MARCH  3,  1875. 

[From  U.  S.  Statutes,  vol.  18,  page  469.] 

AN  ACT  restricting  the  refunding  of  custom  duties  and  prescribing  certain 
regulations  of  the  Treasury  Department. 

Duties  on  Imports  when  and  how  refunded. 

[361.]  Be  it  enacted  by  the  Senate  and  House  of  Representatives  of 
the  United  States  of  America  in  Congress  assembled,  That  no  moneys 
collected  as  duties  on  imports,  in  accordance  with  any  decision, 
ruling,  or  direction  previously  made  or  given  by  the  Secretary  of  the 
Treasury,  shall,  except  as  hereinafter  provided,  be  refunded  or  re- 
paid, unless  in  accordance  with  the  judgment  of  a  circuit  or  district 
court  of  the  United  States  giving  construction  to  the  law,  and  from 
which  the  Attorney-General  shall  certify  that  no  appeal  or  writ  of 
error  will  be  taken  by  the  United  States;  or  unless  in  pursuance  of 
a  special  appropriation  for  the  particular  refund  or  repayment  to  be 
made :  Provided,  That  whenever  the  Secretary  shall  be  of  opinion 
that  such  duties  have  been  assessed  and  collected  under  an  erroneous 
view  of  the  facts  in  the  case,  he  may  authorize  a  re-examination  and 
reliquidation  in  such  case,  and  make  such  refund  in  accordance  with 
existing  laws  as  the  facts  so  ascertained  shall,  in  his  opinion,  justify  j 
but  no  such  reliquidation  shall  be  allowed  unless  protest  and  appeal 
shall  have  been  made  as  required  by  law :  Provided  further.  That 
the  restrictive  provisions  of  this  act  shall  not  apply  to  such  personal 
and  household  effects  and  other  articles,  not  merchandise,  as.  are  by 
law  exempt  from  duty :  And  provided  also,  That  this  act  shall  not 
affect  the  refund  of  excess  of  deposits  based  on  estimated  duties  nor 
prevent  the  correction  of  errors  in  liquidation,  whether  for  or  against 
the  Government,  arising  solely  upon  errors  of  facts  discovered  with- 
in one  year  from  the  date  of  payment,  and,  when  in  favor  of  the 
Government,  brought  to  the  notice  of  the  collector  within  ten  days 
from  the  date  of  discovery.  (See  Paragraph  22-160-161  and  233  to 
236  and  Treaty  Dept.  decisions  2775-3972-4588. ) 

Decision  of  Secretary  of  Treasury  on  Customs  Duties,  not  to  be 
modified  by  same  or  succeeding  Secretary,  except,  &c. 

[362.]  Sec.  2.  That  no  ruling  or  decision  once  made  by  the 
Secretary  of  the  Treasury,  giving  construction  to  any  law  imposing 


ACT  OF  MAECH  14,  1876.       (  97 

customs  duties,  shall  be  reversed  or  modified  adversely  to  the  United 
States,  by  the  same  or  a  succeeding  Secretary,  except  in  concurrence 
with  an  opinion  of  the  Attorney-General  recommending  the  same,  or 
a  judicial  decision  of  a  circuit  or  district  court  of  the  United  States 
conflicting  with  such  ruling  or  decision,  and  from  which  the  Attorney- 
General  shall  certify  that  no  appeal  or  writ  of  error  will  be  taken 
by  the  United  States :  Provided,  That  the  Secretary  of  the  Treasury 
may  in  his  discretion,  decline  to  acquiesce  in  the  judgment,  decision, 
or  ruling  of  an  inferior  court  upon  any  question  affecting  the  interests 
of  the  United  States',  when,  in  his  opinion,  such  interests  require  a 
final  adjudication  of  such  question  by  the  court  of  last  resort. 

[363.]  Sec.  3.  That  the  Secretary  of  the  Treasury  shall  have 
power  to  make  such  regulations,  not  inconsistent  with  law,  as  may 
be  necessary  to  carry  this  act  into  effect. 

[364.]  Sec.  4.  That  the  Secretary  of  the  Treasury  shall,  in  his 
annual  report  to  Congress,  give  a  detailed  statement  of  the  various 
sums  of  money  refunded  under  the  provisions  of  this  act  or  of  any 
other  act  of  Congress  relating  to  the  revenue,  together  with  copies  of 
the  rulings  under  which  repayments  were  made  :  Provided,  That  in 
all  cases  where  the  Secretary  of  the  Treasury  shall  so  request  the 
Attorney-General  shall  take  an  appeal  to  the  Supreme  Court. 


ACT  OF  MAECH  14,  1876. 

[From  U.  S.  Statutes,  vol.  19,  page  7.] 

AN  ACT  to  extend  to  the  Port  of  Genessee  in  the  State  of  New  York  the 
privileges  of  sections  twenty -nine  hundred  and  ninety  to  twenty-nine 
hundred  and  ninety-seven  of  the  Revised  Statutes  inclusive. 

[365.]  Be  it  enacted  by  the  Senate  and  House  of  Representatives  of 
the  United  States  of  America  in  Congress  assembled,  That  the  privi- 
leges of  sections  twenty-nine  hundred  and  ninety  to  twenty-nine 
hundred  and  ninety-seven  of  the  Eevised  Statutes  inclusive  be,  and 
they  are  hereby  extended  to  the  port  of  Genessee,  in  the  State  of 
New  York.  (See  foot  note  Paragraph  390.) 


98  DIGEST   OF   THE   TARIFF   LAWS. 

ACT  OF  MAY  1,  1876. 

[From  U.  S.  Statutes,  vol.  19,  page  49.] 

AN  ACT  to  provide  for  the  separate  entry  of  packages  contained  in  one 

importation. 

Separate  entry  for  the  several  packages  contained  in  one  or  more 

packages. 

[366.]  Be  it  enacted  by  the  Senate  and  House  of  Representatives  of 
the  United  States  of  America  in  Congress  assembled.  That  a  separate 
entry  may  be  made  of  one  or  more  packages  contained  in  an  impor- 
tation of  packed  packages  consigned  to  one  importer  or  consignee, 
and  concerning  which  packed  packages,  no  invoice,  or  .statement  of 
contents  or  values,  has  been  received.* 

Every  such  entry  shall  contain  a  declaration  of  the  whole  number 
of  parcels  contained  in  such  original  packed  package;  and  shall  em- 
brace all  the  goods,  wares,  and  merchandise  imported  in  one  vessel 
at  one  time  for  one  and  the  same  actual  owner,  or  ultimate  con- 
signee. 

[367.]  Sec.  2.  That  the  importer,  consignee,  or  agent's  oath  pre- 
scribed by  section  twenty-eight  hundred  and  forty -one  of  the  Ee- 
vised  Statutes,  is  hereby  modified  for  the  purposes  of  this  Act,  so  as 
to  require  the  importer  consignee  or  agent  to  declare  therein  that 
the  entry  contains  an  account  of  all  the  goods  -  —  imported  in 

the whereof is  master,  from for  account 

of which  oath  so  modified,  shall  in  each  case,  be  taken  on  the 

entry  of  one  or  more  packages  contained  in  an  original  package. 
But  nothing  in  this  act  contained  shall  be  construed  to  relieve  the 
importer,  consignee,  or  agent  from  producing  the  oath  of  the  owner 
or  ultimate  consignee  in  every  case,  now  required  by  law;  or  to  pro- 
vide that  an  importation  may  consist  of  less  than  the  whole  number 
of  parcels  contained  in  any  packed  package,  or 'packed  packages 
consigned  in  one  vessel  at  one  time,  to  one  importer,  consignee  or 
agent.  (See  Paragraph  1249.) 

[368.]  Sec.  3.  That  all  provisions  of  law  inconsistent  herewith 
are  hereby  repealed. 


*This  Act  is  designed  to  enable  the  owner  of  one  or  more  parcels,  making 
part  of  one  or  more  ''packed  packages,"  to  make  an  entry  of  his  own  prop- 
erty without  entering  more.  If  the  value  be  over  $100,  an  invoice  shall  be 
filed  as  required  by  Sec.  9  of  the  Act  of  June  22.  1874.  (Paragraph  10.) 
(Treas^y  Dept.  decision  2968.) 


ACTS  OF  JUNE  20  AND  AUGUST  15,  1876.  99 

ACT  OF  JUNE  20,  1876. 

[From  U.  S.  Statutes,  vol.  19,  page  60.] 

AN  ACT  relating  to  the  execution  of  custom-house  bonds. 

Duty«bonds  by  partnerships,  how  may  be  executed. 

[369.  ]  Be  it  enacted  by  the  Senate  and  House  of  Representatives  of 
the  United  States  of  America  in  Congress  assembled.  That  when  any 
bond  is  required  by  law  to  be  executed  by  any  firm  or  partnership 
for  the  payment  of  duties  upon  goods,  wares  or  merchandise,  im- 
ported into  the  United  States  by  such  firm  or  partnership,  the  execu- 
tion of  such  bond  by  any  member  of  s"uch  firm  or  partnership,  in  the 
name  of  said  firm  or  partnership,  shall  bind  the  other  members  or 
partners  thereof,  in  like  manner  and  to  the  same  extent,  as  if  such 
other  members  or  partners  had  personally  executed  the  same.  And 
any  action  or  suit  may  be  instituted  on  such  bond  against  all  the 
members  or  partners  of  such  firm,  as  if  all  of  the  members  or  part- 
ners had  executed  the  same.  (Treas'y  Dept.  decisions  5099  and  5580.) 


ACT  OF  AUGUST  15,  1876. 

[From  U.  S.  Statutes,  vol.  19,  page  200.] 

AN  ACT  to  carry  into  effect  a  convention  between  the  United  States  of 
America  and  his  Majesty  the  King  of  the  Hawaiian  Islands,  signed  on 
the  thirtieth  day  of  January,  eighteen  hundred  and  seventy-five. 

Certain  products  of  Hawaiian  Islands  to  be  admitted  into  the 
United  States  free  of  duty. 

[370.]  Be  it  enacted  by  the  Senate  and  House  of  Representatives  of 
the  United  States  of  America  in  Congress  assembled,  That  whenever 
the  President  of  the  United  States  shall  receive  satisfactory  evidence 
that  the  legislature  of  the  Hawaiian  Islands  have  passed  laws  on 
their  part  to  give  full  effect  to  the  provisions  of  the  convention  be- 
tween the  United  States  and  his  Majesty  the  King  of  the  Hawaiian 
Islands,  signed  on  the  thirtieth  day  of  January,  eighteen  hundred 
and  seventy-five,  he  is  hereby  authorized  to  issue  his  proclamation 
declaring  that  he  has  such  evidence  ;  and  thereupon,  from  the  date 
of  such  proclamation,  the  following  articles',  being  the  growth  and 
manufacture  or  produce  of  the  Hawaiian  Islands,  to  wit,  arrow-root ; 
castor  oil ;  bananas  $  nuts  ;  vegetables,  dried  and  undried,  preserved 


100  DIGEST   OF   THE   TARIFF   LAWS. 

and  unpreserved ;  hides  and  skins,  undressed ;  rice ;  pulu ;  seeds ; 
plants  ;  shrubs,  or. trees;  muscovado,  brown,  and  all  other  unrefined 
sugar,  meaning  hereby  the  grades  of  sugar  heretofore  commonly  im- 
ported from  the  Hawaiian  Islands,  and  now  known  in  the  markets  of 
San  Francisco  and  Portland  as  "  Sandwich  Island  sugar ;"  syrups  of 
sugar-cane,  melado,  and  molasses ;  tallow,  shall  be  introduced  into 
the  United  States  free  of  duty  so  long  as  the  said  convention  shall 
remain  in  force.  (See paragraph  1252.)  (Treaty  Dept.  decisions  2957, 
2962,  3072,  3262,  3414  and  4202  prescribe  regulations,  &c. 


ACT  OF  JUNE  6,  1878. 

[From  U.  S.  Statutes,  vol.  20,  page  99.] 

AN  ACT  to  provide  for  the  free  entry  of  articles  imported  for  exhibition  by 
societies  established  for  encouragement  of  the  arts  or  sciences,  and  for 
other  purposes. 

[371.]  Be  it  enacted  by  the  Senate  and  House  of  Representatives  of 
the  United  States  of  America  in  Congress  assembled.  That  all  works  of 
art,  collections  in  illustration  of  the  progress  of  the  arts,  science  or 
manufactures,  photographs,  works  in  terra-cotta,  Parian,  pottery  or 
porcelain  and  artistic  copies  of  antiques  in  metal  or  other  material 
hereafter  imported  in  good  faith  for  permanent  exhibition  at  a  fixed 
place  by  any  society  or  institution  established  for  the  encouragement 
of  the  arts  or  science,  and  not  intended  for  sale,  nor  for  any  other 
purpose  than  is  hereinbefore  expressed,  and  all  such  articles,  im- 
ported as  aforesaid,  now  in  bond,  and  all  like  articles  imported  in 
good  faith  by  any  society  or  association  for  the  purpose  of  erecting  a 
public  monument  and  not  for  sale  shall  be  admitted  free  of  duty 
under  such  regulations  as  the  Secretary  of  the  Treasury  may  pre- 
scribe: Provided,  That  the  parties  importing  articles  as  aforesaid 
shall  be  required  to  give  bonds,  with  sufficient  sureties,  under  such 
rules  and  regulations  as  the  Secretary  of  the  Treasury  may  prescribe, 
for  the  payment  of  lawful  duties  which  may  accrue  should  any  of  the 
articles  aforesaid  be  sold,  transferred,  or  used  contrary  to  the  pro- 
visions and  intent  of  this  act.  (This  act  reproduced  in  Paragraph 
1242.) 


ACT  OF  MARCH  1,  -187$ 


ACT  OF   MAECH   1,  1879. 

(From  U.  S.  Statutes,  vol.  20,  page  327.) 

AN  ACT  to  amend  the  Laws  relating  to  Internal  Revenue. 
Special  Taxes  on  Dealers  in  Liquors. 

[372. J  Sec.  4.  *  *  *  *  That  retail  dealers  in  liquors  shall 
pay  twenty-five  dollars.  Every  person  who  sells,  or  offers  for  sale, 
foreign  or  domestic  distilled  spirits,  wines,  or  malt  liquors,  otherwise 
than  as  hereinafter  provided,  in  less  quantities  than  five  wine  gallons 
at  the  same  time,  shall  be  regarded  as  a  retail  dealer  in  liquors. 
Wholesale  liquor-dealers  shall  each  pay  one  hundred  dollars.  Every 
person  who  sells,  or  offers  for  sale,  foreign  or  domestic  distilled 
spirits,  wines,  or  malt  liquors,  otherwise  than  as  hereinafter  provided, 
in  quantities  of  not  less  than  five  wine-gallons  at  the  same  time,  shall 
be  regarded  as  a  wholesale  liquor-dealer.  *****  Eetail 
dealers  in  malt  liquors  shall  pay  twenty  dollars.  Every  person  who 
sells,  or  offers  for  sale,  malt  liquors  in  less  quantities  than  five  gallons 
at  one  time,  but  who  does  not  deal  in  spirituous  liquors,  shall  be  re- 
garded as  a  retail  dealer  in  malt  liquors.  Wholesale  dealers  in  malt 
liquors  shall  pay  fifty  dollars.  Every  person  who  sells,  or  offers  for 
sale,  malt  liquors  in  quantities  of  not  less  than  five  gallons  at  one 
time,  but  who  does  not  deal  in  spirituous  liquors  at  wholesale,  shall 
be  regarded  as  a  wholesale  dealer  in  malt  liquors.  (See  Paragraph 
316.) 
*****  *•**  ***** 

Tax  on  Tobacco. 

[373.]  Sec.  14.  That  the  Revised  Statutes  be  amended  as  follows, 
namely  :  That  on  and  after  the  first  day  of  May  eighteen  hundred  and 
seventy-nine,  there  shall  be  levied  and  collected  upon  all  snuff  manufactured 
of  tobacco,  or  any  substitute  for  tobacco,  ground,  dry,  damp,  pickled,  scented, 
or  otherwise,  of  all  descriptions,  when  prepared  for  use  ;  and  upon  all  chew- 
ing and  smoking  tobacco,  fine-cut,  cavendish,  plug  or  twist,  cut  or  granu- 
lated, of  every  description  ;  on  tobacco  twisted  by  hand  or  reduced  into  a 
condition  to  be  consumed,  or  in  any  manner  other  than  the  ordinary  mode 
of  drying  and  curing,  prepared  for  sale  or  consumption,  even  if  prepared 
without  the  use  of  any  machine  or  instrument  and  without  being  pressed 
or  sweetened,  and  on  all  fine  cut  shorts  and  refuse  scraps,  clippings,  cuttings, 
and  sweepings  of  tobacco,  a  tax  of  sixteen  cents  per  pound.  (See  Paragraph 
401.) 

Tax  on  Dealers  in  Leaf  Tobacco. 

[374.]  *****  Dealers  in  leaf-tobacco,  except  retail  dealers 
in  leaf-tobacco,  as  hereinafter  defined,  shall  pay  [twenty-five  dollars.*] 

*Tax  changed  by  sec.  2,  Act  March  3,  1883.     (See  Paragraph  399.) 


1QS  DIGEST -OF   THE   TAKIFF   LAWS. 

Every  person  shall  be  regarded  as  a  dealer  in  leaf-tobacco  whose 
business  it  is,  for  himself  or  on  commission,  to  sell,  or  offer  for 
sale,  or  consign  for  sale  on  commission,  leaf-tobacco;  and  pay- 
ment of  a  special  tax  as  dealer  in  tobacco,  manufacturer  of  tobacco, 
manufacturer  of  cigars,  or  any  other  special  tax,  shall  not  exempt 
any  person  dealing  in  leaf- tobacco  from  the  payment  of  the  special 
tax  therefor  hereby  required. 

Dealers  in  leaf-tobacco  shall  sell  only  to  other  dealers  who  have 
paid  a  special  tax  as  such,  and  to  manufacturers  of  tobacco,  snuff,  or 
cigars,  and  to  such  persons  as  are  known  to  be  purchasers  of  leaf- 
tobacco  for  export:  Provided,  It  shall  be  lawful  for  any  licensed 
manufacturer  of  cigars  to  purchase  leaf-tobacco  of  any  licensed  dealer 
or  other  licensed  manufacturer  in  quantities  less  than  the  original 
package,  for  use  in  his  own  manufactory  exclusively.  (See  Para- 
graphs 316  and  320,  for  tax  on  retail  dealers  in  Leaf  Tobacco.) 


Tobacco  and  Snuff—  how  Packed. 

[375.]  That  section  thirty-three  hundred  and  sixty-two  be,  and  the 
same  is  hereby,  amended  by  stricking  out  all  after  said  number,  and 
substituting  therefor  the  following  : 

"  All  manufactured  tobacco  shall  be  put  up  and  prepared  by  the 
manufacturer  for  sale,  or  removal  for  sale  or  consumption,  in  pack- 
ages of  the  following  description,  and  in  no  other  manner : 

"  All  snuff,  in  packages  containing  one-half,  one,  two,  three,  four, 
six,  eight,  and  sixteen  ounces,  or  in  bladders  and  in  jars  containing 
not  exceeding  twenty  pounds : 

"  All  fine-cut  chewing-tobacco,  and^all  other  kinds  of  tobacco  not 
otherwise  provided  for,  in  packages  containing  one,  two,  three,  four, 
eight,  and  sixteen  ounces,  except  that  fine-cut  chewing-tobacco  may, 
at  the  option  of  the  manufacturer,  be  put  up  in  wooden  packages  con- 
taining ten,  twenty,  forty,  and  sixty  pounds  each ; 

"  All  smoking-tobacco  and  all  cut  and  granulated  tobacco  other 
than  fine-cut  chewing,  all  shorts,  the  refuse  of  fine-cut  chewing, 
which  has  passed  through  a  riddle  of  thirty-six  meshes  to  the  square 
inch,  and  all  refuse  scraps,  clippings,  cuttings,  and  sweepings  of 
tobacco,  in  packages  containing  two,  three,  four,  eight,  and  sixteen 
ounces  each ; 

"  All  cavendish,  plug,  and  twist  tobacco,  in  wooden  packages  not 
exceeding  two  hundred  pounds  net  weight."  *  *  *  * 

Imported  Scraps,  &c.  transferred  to  Factory. 

[376.]  That  section  thirty-three  hundred  and  seventy-seven  be, 
and  the  same  is  hereby,  amended  by  adding  thereto  the  following 
words:  "Provided,  that  scraps,  cuttings,  and  clippings  of  tobacco 
imported  from  any  foreign  country  may,  after  the  proper  customs 


ACT  OF  MAECH  1,  1879.  103 

duty  has  been  paid  thereon,  be  withdrawn  in  bulk  without  the  pay- 
ment of  the  internal-revenue  tax,  and  transferred  as  material  directly 
to  the  factory  of  a  manufacturer  of  tobacco  or  snuff,  or  of  a  cigar 
manufacturer,  under  such  restrictions  and  regulations  as  shall  be 
prescribed  by  the  Commissioner  of  Internal  Eevenue  and  approved 
by  the  Secretary  of  the  Treasury." 


Cigars  and  Cigarettes— how  to  be  Packed. 

[377.J  Sec.  16.  *  *  *  That  section  thirty-three  hundred 
and  ninety-two  be,  and  the  same  is  hereby,  amended  by  stricking  out 
all  after  the  said  number,  and  substituting  therefor  the  following : 

"  All  cigars  shall  be  packed  in  boxes  not  before  used  for  that 
purpose,  containing,  respectively,  twenty-five,  fifty,  one  hundred,  two 
hundred,  two  hundred  and  fifty,  or  five  hundred  cigars  each;  and 
every  person  who  sells,  or  offers  for  sale,  or  delivers,  or  offers  to 
deliver,  any  cigars  in  any  other  form  than  in  new  boxes  as  above 
described,  or  who  packs  in  any  box  any  cigars  in  excess  of  the  num- 
ber provided  by  law  to  be  put  in  each  box  respectively,  or  who 
falsely  brands  any  box,  or  affixes  a  stamp  on  any  box  denoting  a  less 
amount  of  tax  than  that  required  by  law,  shall  be  fined  for  each 
offence  not  less  than  one  hundred  dollars  nor  more  than  one  thou- 
sand dollars,  and  be  imprisoned  not  less  than  six  months  nor  more 
than  two  years  :  Provided,  that  nothing  in  this  section  shall  be  con- 
strued as  preventing  the  sale  of  cigars  at  retail  by  retail  dealers  who 
have  paid  the  special  tax  as  such  from  boxes  packed,  stamped,  and 
branded  in  the  manner  prescribed  by  law :  And  provided  further, 
That  every  manufacturer  of  cigarettes  shall  put  up  all  the  cigarettes 
that  he  either  manufactures  or  has  made  for  him,  and  sells  or  re- 
moves for  consumption  or  use,  in  packages  or  parcels  containing  ten, 
twentj^,  fifty,  or  one  hundred  cigarettes  each,  and  shall  securely  affix 
to  each  of  said  packages  or  parcels  a  suitable  stamp  denoting  the  tax 
thereon,  and  shall  properly  cancel  the  same  prior  to  such  sale  or  re- 
moval for  consumption  or  use,  under  such  regulations  as  the  Commis- 
sioner of  Internal  Ee venue  shall  prescribe ;  and  all  cigarettes  im- 
ported from  a  foreign  country  shall  be  packed,  stamped,  and  the 
stamps  cancelled  in  like  manner,  in  addition  to  the  import  stamp  in- 
dicating inspection  of  the  custom-house,  before  they  are  withdrawn 
therefrom."  (See  Paragraph  68.)  ****** 

[378.]  Sec.  23.  /That  wherever  in  any  of  the  foregoing  sections 
of  this  act  the  Eevised  Statutes  are  referred  to,  it  shall  be  held  to 
mean  the  "  edition  of  eighteen  hundred  and  seventy-eight." 


104  DIGEST  OF  THE  TAK1FF  LAWS. 

ACT  OF  MARCH  3,  1879. 

(From  U.  S.  Statutes,  vol.  20,  page  360.) 

AN  Act  making  Appropriation  for  the  service  of  the  Post  Office  Depart- 
ment for  the  fiscal  year  ending  June  thirtieth,  eighteen  hundred  and 
eighty,  and  for  other  purposes. 

Printed  matter  and  books  imported  through  the  Mails. 

#         #       '  #         #          ##          #          *          ##### 

[379.]  Sec.  17.  *  *  *  Printed  matter  other  than  books  re- 
ceived in  the  mails  from  foreign  countries  under  the  provisions  of 
postal  treaties  or  conventions  shall  be  free  of  customs  duty,  and 
books  which  are  admitted  to  the  international  mails  exchanged  under 
the  provisions  of  the  Universal  Postal  Union  Convention  may,  when 
subject  to  customs  duty,  be  delivered  to  addresses  in  the  United 
States  under  such  regulations  for  the  collection  of  duties  as  may  be 
agreed  upon  by  the  Secretary  of  the  Treasury  and  Postmaster 
General. 

[380.]  Sec.  18.  That  the  term  "  circular "  is  defined  to  be  a 
printed  letter,  which,  according  to  internal  evidence,  is  being  sent  in 
identical  terms  to  several  persons.  A  circular  shall  not  lose  its  char- 
acter as  such,  when  the  date  and  the  name  of  the  addressed  and  of 
the  sender  shall  be  written  therein,  nor  by  the  correction  of  mere 
typographical  errors  in  writing. 

[381.)  Sec.  19.  That  "printed  matter"  within  the  intendment 
of  this  act  is  defined  to  be  the  reproduction  upon  paper,  by  any  process 
except  that  of  hand  writing,  of  any  words,  letters,  characters,  figures, 
or  images,  or  of  any  combination  thereof,  not  having  the  character 
of  an  actual  and  personal  correspondence. 


ACT  OF  JULY  1,  1879. 

(From.U.  S.  Statutes,  vol.  21,  page  48.) 

AN  ACT  to  put  Salts  of  Quinine  and  Sulphate  of  Quinine  on  the  Free  List. 

[382.]  Be  it  enacted  by  the  Senate  and  House  of  Representatives  of  the 
United  States  of  America  in  Congress  assembled,  That  from  and  after  the 
passage  of  this  act  the  importation  of  salts  of  quinine  and  sulphate  of  quinine 
shall  be  exempt  from  customs  duties  ;  and  all  laws  inconsistent  herewith  are 
hereby  repealed.  (See  Paragraph  1044.) 


ACTS  OF  MARCH  10,  AND  JUNE  10,  1880.  105 

ACT  OF  MARCH  10,  1880. 

(From  U.  S.  Statutes,  1879-80,  page  67.) 

AN  ACT  to  amend  section    three    thousand  and    twenty  of    the  Revised 

Statutes. 

[383.]  Be  it  enacted  by  the  Senate  and  House  of  Representatives  of 
the  United  States  of  America  in  Congress  assembled,  That  section  three 
thousand  and  twenty  of  the  Revised  Statutes  be  so  amended  as  to 
read  as  follows  : 

Sec.  3020.  Where  fire-arras,  scales,  balances,  shovels,  spades, 
axes,  hatchets,  hammers,  plows,  cultivators,  mowing  machines,  and 
reapers,  manufactured  with  stock  or  handles  made  of  wood  grown  in 
the  United  States,  are  exported  for  benefit  of  drawback  under  the 
preceding  section,  such  articles  shall  be  entitled  to  such  drawback  in 
all  cases  where  the  imported  material  exceeds  one-half  of  the  value 
of  the  material  used.  And  where  cans,  manufactured  in  whole  or  in 
part  of  imported  material,  filled  with  products  grown  or  produced  in 
the  United  States,  are  exported  for  benefit  of  such  drawback,  the 
same  shall,  in  all  cases,  be  entitled  to  the  drawback  provided  for  in 
the  preceding  section  where  the  imported  material  used  in  the  manu- 
facture of  such  cans  shall  equal  seventy  per  centum  of  the  value  of 
all  the  material  used  in  the  manufacture  thereof.  (See  Paragraph 
242.) 


ACT  OF  JUNE  10,  1880. 

[From  II.  S.  Statutes,  1879-81,  page  173.] 

AN  ACT  to  amend  the  statutes  in  relation  to  immediate  transportation  of 
dutiable  goods  and  for  other  purposes. 

Ports  from  which  dutiable  merchandise  may  be  transported  with- 
out appraisement. 

[384.]  Be  it  enacted  by  the  Senate  and  House  of  Representatives  of 
the  United  States  of  America  in  Congress  assembled.  That  when  any 
merchandise,  other  than  explosive  articles,  and  articles  in  bulk  not 
provided  for  in  section  four  *  [Jive]  of  this  act,  imported  at  the  ports 

The  word  "four"  changed  to  "five"  by  Act  of   June   14,    1880,  U.  S' 
Statutes,  1879-80,  page  198. 


106  DIGEST  OF  THE   TARIFF  LAWS. 

of  New  York,  Philadelphia,  Boston,  Baltimore,  Portland,  and  Bath, 
in  Maine,  Chicago,  Port  Huron,  Detroit,  New  Orleans,  Norfolk,  Charles- 
ton, Savannah,  Mobile,  Galvestou,  Pensacola,  Florida,  Cleveland, 
Toledo,  and  San  Francisco,  shall  appear  by  the  invoice  or  bill  of 
lading  and  manifest  of  the  importing  vessel  to  be  consigned  to  and 
destined  for  either  of  the  ports  specified  in  the  seventh  section  of  this 
act,  the  collector  at  the  port  of  arrival  shall  allow  the  said  merchan- 
dise to  be  shipped  immediately  after  the  entry  prescribed  in  section 
two  of  this  act  has  been  made.  (See  Treas'y  Dept.  decision  5425.) 

Entry  of  the  merchandise. 

[385.]  Sec.  2.  That  the  collector  at  the  port  of  first  arrival  shall 
retain  in  his  office  a  permanent  record  of  such  merchandise  so  to  be 
forwarded  to  the  port  of  destination,  and  such  record  shall  consist  of 
a  copy  of  the  invoice  and  an  entry  whereon  the  duties  shall  be  esti- 
mated as  closely  as  possible  on  the  merchandise  so  shipped,  but  no 
oaths  shall  be  required  on  the  said  entry.  Such  merchandise  shall 
not  be  subject  to  appraisement  and  liquidation  of  duties  at  the  port 
of  first  arrival,  but  shall  undergo  such  examination  as  the  Secretary 
of  the  Treasury  shall  deem  necessary  to  verify  the  invoice ;  and  the 
same  examination  and  appraisement  thereof  shall  be  required  and 
had  at  the  port  of  destination  as  would  have  been  required  at  the 
port  of  first  arrival  if  such  merchandise  had  been  entered  for  con- 
sumption or  warehouse  at  such  port. 

Common  Carriers. 

[386.]  Sec.  3.  That  such  merchandise  shall  be  delivered  to  and 
transported  by  common  carriers,  to  be  designated  for  this  purpose  by 
the  Secretary  of  the  Treasury,  and  to  and  by  none  others ;  and  such 
carriers  shall  be  responsible  to  the  United  States  as  common  carriers 
for  the  safe  delivery  of  such  merchandise  to  the  collector  at  the  port 
of  its  destination  ;  and  before  any  such  carriers  shall  be  permitted  to 
receive  and  transport  any  such  merchandise,  they  shall  become  bound 
to  the  United  States  in  bonds  of  such  form  and  amount,  and  with 
such  conditions,  not  inconsistent  with  law,  and  such  security  as  the 
Secretary  of  the  Treasury  shall  require. 

Invoices  in  quadruplicate  required. 

[387.]  Sec.  4.  That  sections  2853  and  2855  of  the  Revised 
Statutes  of  the  United  States  be,  and  the  same  are  hereby,  so  amended 
as  to  require  that  all  invoices  of  merchandise  imported  from  any 
foreign  country  and  intended  to  be  transported  without  appraisement 
to  any  of  the  ports  mentioned  in  the  seventh  section  of  this  act,  shall 
be  made  in  quadruplicate  j  and  that  the  consul,  vice-consul,  or  com- 
mercial agent,  to  whom  the  same  shall  be  produced,  shall  certify  each 


ACT  OF  JUNE  10,  1880.  107 

of  said  quadruplicates  under  his  hand  and  official  seal  in  the  manner 
required  by  section  2855  of  the  Revised  Statutes,  and  shall  then  de- 
liver to  the  person  producing  the  same  two  of  the  quadruplicates, 
one  to  be  used  in  making  entry  at  the  port  of  first  arrival  of  the  mer- 
chandise in  the  United  States,  and  one  to  be  used  in  making  entry 
at  the  port  of  destination,  file  another  in  his  office,  there  to  be  care- 
fully preserved  and  as  soon  as  practicable  transmit  the  remaining 
-one  to  the  collector  or  surveyor  of  the  port  of  final  destination  of  the 
merchandise :  provided,  however,  that  no  additional  fee  shall  be 
collected  on  account  of  any  service  performed  under  the  requirements 
of  this  section.  (See  Paragraphs  116  and  118.) 

Transportation  under  lock  and  seal,  except,  &c. 

[388,]  Sec.  5.  That  merchandise  transported  under  the  provisions 
of  this  act  shall  be  conveyed  in  cars,  vessels,  or  vehicles  securely 
fastened  with  locks  or  seals,  under  the  exclusive  control  of  the  offi- 
cers of  the  customs ;  and  merchandise  may  also  be  transported  under 
the  provisions  of  this  act  by  express  companies,  on  passenger  trains, 
in  safes  and  trunks,  which  shall  be  of  such  size,  character,  and  de- 
scription, and  secured  in  such  manner  as  shall  be  from  time  to  time 
prescribed  by  the  Secretary,  and  in  cases  where  merchandise  shall  be 
imported  in  boxes  or  packages  too  large  to  be  included  within  the 
safes  or  trunks  so  prescribed,  such  merchandise  may  be  transported, 
under  the  provisions  of  this  act,  by  such  express  companies,  in  a  sepa- 
rate compartment  of  the  car,  secured  in  such  manner  as  shall  from 
time  to  time  be  prescribed  by  the  Secretary  of  the  Treasury ;  and 
merchandise  such  as  pig  iron,  spiegel  iron,  scrap  iron,  iron  ore,  rail- 
road iron,  and  similar  articles  commonly  transported  upon  platform 
or  flat  cars,  may  be  transported,  under  the  provisions  of  this  act,  upon 
such  platform  or  flat  cars,  and  the  weight  of  such  merchandise  so 
transported  shall  be  ascertained  in  all  cases  before  shipment,  and 
ordinary  railroad  scales  may  be  used  for  such  purpose ;  and  inspec- 
tors shall  be  stationed  at  proper  points  along  the  designated  routes, 
or  upon  any  car,  vessel,  vehicle,  or  train  at  the  discretion  of  the 
Secretary  of  the  Treasury,  and  at  the  expense  of  the  companies, 
repectively.  Such  merchandise  shall  not  be  unladen  or  transshipped 
between  the  ports  of  first  arrival  and  final  destination,  unless 
authorized  by  the  regulations  of  the  Secretary  of  the  Treasury  in 
cases  which  may  arise  from  a  difference  in  the  gauge  of  railroads,  or 
from  accidents,  or  from  legal  intervention,  or  when  by  reason  of  the 
length  of  the  route  the  cars,  after  due  inspection  by  customs  officers, 
shall  be  considered  unsafe  or  unsuitable  to  proceed  further,  or  from 
low  water,  ice,  or  other  unavoidable  obstruction  to  navigation 5  and  in 
no  case  shall  there  be  permitted  any  breaking  of  the  original  packages 
of  such  merchandise.  (Treas'y  Dept.  decision  4653.) 


108  DIGEST  OF   THE   TARIFF   LAWS. 

[389.]  Sec.  6.  That  merchandise  so  destined  for  immediate  trans- 
portation shall  be  transferred,  tinder  proper  supervision,  directly  from 
the  importing  vessel  to  the  car,  vessel,  or  vehicle  in  which  the  same 
is  to  be  transported  to  its  final  destination. 


Ports  to  which  goods  can  be  transported. 

[390.]  Sec.  7.  That  the  privilege  of  immediate  transportation 
shall  extend  to  the  ports  of  New  York  and  Buffalo,  in  New  York ; 
Burlington,  in  Vermont ;  Boston,  in  Massachusetts ;  Providence  and 
Newport  in  Rhode  Island ;  New  Haven,  Middletown  and  Hartford  in 
Connecticut ;  Philadelphia  and  Pittsburg,  in  Pennsylvania ;  Balti- 
more, Crisfield  and  Annapolis  in  Maryland;  Wilmington,  and  Seaford, 
^in  Delaware ;  Salem,  Massachusetts ;  Georgetown  in  the  District 
"of  Columbia ;  Norfolk,  Petersburg  and  Richmond,  in  Virginia ; 
Wilmington  and  Newbern,  in  North  Carolina ;  Charleston  and  Port 
Royal,  in  South  Carolina ;  Savannah  and  Brunswick,  in  Georgia ; 
New  Orleans,  in  Louisiana ;  Portland  and  Bath,  in  Maine ;  Ports- 
mouth, in  New  Hampshire ;  Chicago,  Cairo,  Alton,  and  Quincy,  in 
Illinois ;  Detroit,  Port  Huron,  and  Grand  Haven  in  Michigan ;  Saint 
Louis,  Kansas  City,  and  Saint  Joseph  in  Missouri ;  Saint  Paul,  in 
Minnesota ;  Cincinnati,  Cleveland,  and  Toledo,  in  Ohio ;  Milwaukee, 
and  Lacrosse,  in  Wisconsin ;  Louisville,  in  Kentucky ;  San  Francisco, 
San  Diego  and  Wilmington  in  California  ;  Portland,  in  Oregon ; 
Memphis,  Nashville  and  Knoxville,  in  Tennessee ;  Mobile,  in 
Alabama ;  and  Evansville,  in  Indiana ;  and  Galveston,  Houston, 
Brownsville,  Corpus  Christi,  and  Indianola  in  Texas ;  Omaha,  in  Ne- 
braska ;  Dubuque,  Burlington  and  Keokuk,  in  Iowa ;  Leavenworth, 
in  Kansas;  Tampa  Bay,  Fernandiua,  Jacksonville,  Cedar  Keys,  Key 
West,  and  Apalachicola,  in  Florida  :*  Provided,  That  the  privilege  of 
transportation  herein  conferred  shall  not  extend  to  any  place  at  which 
there  are  not  the  necessary  officers  for  the  appraisement  of  merchan- 
dise and  the  collection  of  duties.  ( Treaty  Dept.  decisions  2980-4582- 
4727-4729-5478  and  5570  prescribes  regulations.) 

[391. J  Sec.  8.  That  sections  twenty-nine  hundred  and  ninety, 
twenty-nine  hundred  and  ninety-one,  twenty-nine  hundred  and  ninety- 
two,  twenty-nine  hundred  and  ninety-three,  twenty-nine  hundred  and 
ninety-four,  twenty  nine  hundred  and  ninety-five,  twenty-nine  hundred 
and  ninety-six  and  twenty-nine  hundred  and  ninety-seven  of  the  Re- 
vised Statutes  be  and  the  same  are  hereby  repealed. 


*Genessee,  New  York,  (Treas'y  Dept.  decision  4639  ;  see  also  Paragraph 
365  ;)  Denver,  Colorado,  (Paragraph  395  ;)  Kansas  City  and  St.  Joseph,  Mis- 
souri, (Paragraph  396,)  entitled  to  the  benefit  of  this  act. 


ACT  OF  JUNE  10,  1880.  109 


Restrictions. 

[392.]  Sec.  9.  That  no  merchandise  shall  be  shipped  under  the 
provisions  of  this  act  after  such  merchandise  shall  have  been  landed 
ten  days  from  the  importing  vessel,  and  merchandise  not  entered 
within  such  time  shall  be  sent  to  a  bonded  warehouse  by  the  collector 
as  unclaimed,  and  held  until  regularly  entered  and  appraised. 

Lien  for  Freight  on  imported  goods. 

[393.]  Sec.  10.  That  section  twenty-nine  hundred  and  eighty- 
one  of  the  Kevised  Statutes  be  amended  so  as  to  read  as  fol- 
lows :  That  whenever  the  proper  officer  of  the  customs  shall  be 
duly  notified  in  writing  of  the  existence  of  a  lien  for  freight  upon 
imported  goods,  wares  or  merchandise  in  his  custody,  he  shall,  before 
delivering  such  goods,  wares,  or  merchandise  to  the  importer,  owner,  or 
consignee  thereof,  give  seasonable  notice  to  the  party  or  parties  claim- 
ing the  lien;  and  the  possession  by  the  officers  of  custom  shall  not  affect 
the  discharge  of  such  lien,  under  such  regulations  as  the  Secretary 
of  the  Treasury  may  prescribe ;  and  such  officer  may  refuse  the  de- 
livery of  such  merchandise  from  any  public  or  bonded  warehouse  or 
other  place  in  which  the  same  shall  be  deposited,  until  proof  to  his 
satisfaction  shall  be  produced  that  the  freight  thereon  has  been  paid 
or  secured ;  but  the  rights  of  the  United  States  shall  not  be  pre- 
judiced thereby,  nor  shall  the  United  States  or  its  officers  be  in  any 
manner  liable  for  losses  consequent  upon  such  refusal  to  deliver. 
If  merchandise  so  subject  to  a  lien  regarding  which  notice  has  been 
filed,  shall  be  forfeited  to  the  United  States  and  sold,  the  freight  due 
thereon  shall  be  paid  from  the  proceeds  of  such  sale  in  the  same 
manner  as  other  charges  and  expenses  authorized  by  law  to  be  paid 
therefrom  are  paid.  (Treaty  Dept.  decisions  3453,  3660,  4458,  5224, 
5353  and  5523.) 

[394.]  Sec.  11.  That  this  act  shall  take  effect  and  be  in  force 
from  and  after  the  first  day  of  July,  anno  Domini  eighteen  hundred 
and  eighty. 


110  DIGEST  OF  THE  TAEIFF  LAWS. 

ACT  OF  MARCH  6,  1882. 

[From  U.  S.  Statutes— 1881-82.— Page  13.] 

AN  ACT  to  establish  a  port  of  delivery  at  Denver,  in  the  State  of  Colorado. 

[395.]  Be  it  enacted  by  the  Senate  and  House  of  Representatives  of  the 
United  States  of  America  in  Congress  assembled.  That  Denver,  in  the 
State  of  Colorado,  be,  and  the  same  is  hereby,  constituted  a  port  of 
delivery ;  and  that  the  privileges  of  immediate  transportation  of 
dutiable  merchandise  conferred  by  the  act  of  June  tenth,  eighteen 
hundred  and  eighty,  entitled  "  An  act  to  amend  the  statutes  in  rela- 
tion to  immediate  transportation  of  dutiable  goods,  and  for  other 
purposes,'7  be,  and  the  same  are  hereby,  extended  to  said  port.  And 
there  shall  be  appointed  a  surveyor  of  customs  to  reside  at  said  port, 
who  shall  receive  a  salary  to  be  determined  by  the  Secretary  of  the 
Treasury,  not  exceeding  one  thousand  five  hundred  dollars  per 
annum.  (See  Paragraph  390.) 


ACT  OF  AUGUST  3,  1882. 

[From  U.  S.  Statutes,  1881-82— Page  215.] 

AN  ACT  to  establish  ports  of  delivery  at  Kansas  City  and  Saint  Joseph  in  the 

State  of  Missouri. 

[396.]  Be  it  enacted  by  the  Senate  and  House  of  Representatives  of 
the  United  States  of  America  in  Congress  assembled,  That  Kansas  City 
and  Saint  Joseph,  in  the  State  of  Missouri,  be  and  the  same  are 
hereby,  constituted  ports  of  delivery  ;  and  that  the  privileges  of  im- 
mediate transportation  of  dutiable  merchandise  conferred1  by  the  act 
of  June  the  tenth,  eighteen  hundred  and  eighty,  entitled  "  An  act  to 
amend  the  statutes  in  relation  to  immediate  transportation  of  dutia- 
ble goods,  and  for  other  purposes,"  be  and  the  same  are  hereby,  ex- 
tended to  said  ports;  and  there  shall  be  appointed  a  surveyor  of 
customs  for  each  of  said  ports,  to  reside  at  the  port  for  which  he 
shall  be  appointed,  who  shall  receive  a  salary  to  be  determined  in 
amount  by  the  Secretary  of  the  Treasury,  not  exceeding  one  thous- 
and dollars  per  annum.  (See  Paragraph  390.) 


ACT  OF  JANUARY  9  AND   MARCH   2,  1883.  Ill 

ACT  OF  JANUARY  9,  1883; 
Grain  of  Canadian  Farmers  may  be  Ground  in  Mills  in  the  United  States. 

[397.]  Be  it  enacted  by  the  Senate  and  House  of  Representatives  of 
the  United  States  of  America  in  Congress  assembled,  That  grain 
brought  into  the  United  States  in  wagons  or  other  ordinary  road 
vehicles  by  farmers  residing  in  the  Dominion  of  Canada,  to  be 
ground  by  mills  owned  by  citizens  of  the  United  States,  shall  not  be 
deemed  to  be  imported,  or  liable  to  import  duties :  Provided,  That 
such  grain  shall  be  brought  into  the  United  States  under  such  regu- 
lations as  the  Treasury  Department  may  prescribe  to  prevent  fraud 
and  evasion,  and  shall  be  returned  as  in  like  manner  provided  by 
such  regulations:  And  provided  further,  That  entry  shall  be  made  of 
and  duties  paid  upon  all  such  grain  as  shall  be  taken  or  received  by 
mill-owners  as  tolls  for  such  grinding,  under  like  regulations  pro- 
vided by  the  Treasury  Department.  (Treas'y  Dept.  decisions  5546- 
5591  prescribe  the  regulations.) 


ACT  OF   MARCH  2,  1883. 
AN  ACT  to  prevent  the  importation  of  adulterated  and  spurious  teas. 

[397  J.]  Be  it  enacted  by  the  Senate  and  House  of  Representatives  of 
the  United,  States  of  America  in  Congress  assembled^  That  from  and 
after  the  passage  of  this  act  it  shall  be  unlawful  for  any  person  or 
persons  or  corporations  to  import  or  bring  into  the  United  States  any 
merchandise  for  sale  as  tea,  adulterated  with  spurious  leaf  or  with 
exhausted  leaves,  or  which  contains  so  great  an  admixture  of  chemi- 
cals or  other  deleterious  substances  as  to  make  it  unfit  for  use;  and 
the  importation  of  all  such  merchandise  is  hereby  prohibited. 

Sec.  2.  That  on  making  entry  at  the  custom  house  of  all  tea  or 
merchandise  described  as  tea  imported  into  the  United  States,  the 
importer  or  consignee  shall  give  a  bond  to  the  collector  of  the  port 
that  such  merchandise  shall  not  be  removed  from  warehouse  until  re- 
leased by  the  custom  house  authorities,  who  shall  examine  it  with 
reference  to  its  purity  and  fitness  for  consumption  ;  and  that  for  the 
purpose  of  such  examination  samples  of  each  line  in  every  invoice 
shall  be  submitted  by  the  importer  or  consignee  to  the  examiner, 


112  DIGEST  OF  THE  TARIFF  LAWS. 

with  his  written  statement  that  such  samples  represent  the  true 
quality  of  each  and  every  part  of  the  invoice,  and  accord  with  the 
specification  therein  contained  ;  and  in  case  the  examiner  has  reason 
to  believe  that  such  samples  do  not  represent  the  true  quality  of  the 
invoice,  he  shall  make  such  further  examination  of  the  tea  repre- 
sented by  the  invoice,  or  any  part  thereof,  as  shall  be  necessary ; 
Provided,  That  such  further  examination  of  such  tea  shall  be  made 
within  three  days  after  entry  thereof  has  been  made  at  the  custom- 
house; And  provided  further,  That  the  bond  above  required  shall  also 
be  conditioned  for  the  payment  of  all  custom  house  charges  which 
may  attach  to  such  merchandise  prior  to  its  being  released  or  de- 
stroyed (as  the  case  may  be)  under  the  provisions  of  this  act. 

Sec.  3.  That  if,  after  an  examination,  as  provided  in  section  two, 
the  tea  is  found  by  the  examiner  not  to  come  within  the  prohibition 
of  this  act,  a  permit  shall  at  once  be  granted  to  the  importer  or  con- 
signee declaring  the  tea  free  from  control  of  the  custom  authorities  ; 
but  if  on  examination  such  tea,  or  merchandise  described  as  tea,  is 
found,  in  the  opinion  of  the  examiner,  to  come  within  the  prohibi- 
tions of  this  act,  the  importer  or  consignee  shall  be  immediately 
notified,  and  the  tea,  or  merchandise  described  as  tea,  so  returned 
shall  not  be  released  by  the  custom  house,  unless  on  a  re-examina- 
tion called  for  by  the  importer  or  consignee,  the  return  of  the  exami- 
ner shall  be  found  erroneous  :  Provided,  That  should  a  portion  of  the 
invoice  be  passed  by  the  examiner,  a  permit  shall  be  granted  for  that 
portion,  and  the  remainder  held  for  further  examination,  as  provided 
in  section  four. 

Sec.  4.  That  in  case  of  any  dispute  between  the  importer  or  con- 
signee and  the  examiner,  the  matter  in  dispute  shall  be  referred  for 
arbitration  to  a  committee  of  three  experts,  one  to  be  appointed  by 
the  collector,  one  by  the  importer,  and  the  two  to  choose  a  third,  and 
their  decision  shall  be  final ;  and  if  upon  such  final  re-examination, 
the  tea  shall  be  found  to  come  within  the  prohibitions  of  this  act,  the 
importer  or  consignee  shall  give  a  bond,  with  securities  satisfactory 
to  the  collector  to  export  said  tea,  or  merchandise  described  as  tea, 
out  of  the  limits  of  the  United  States,  within  a  period  of  .six  months 
after  such  final  re-examination ;  but  if  the  same  shall  not  have  been 
exported  within  the  time  specified,  the  collector,  at  the  expiration  of 
that  time,  shall  cause  the  same  to  be  destroyed. 

Sec.  o.  That  the  examination  and  appraisement  herein  provided 
for  shall  be  made  by  a  duly  qualified  appraiser  of  the  port  at  which 
said  tea  is  entered,  and  when  entered  at  ports  where  there  are  no 
appraisers,  such  examination  and  appraisement  shall  be  made  by  the 
revenue  officers  to  whom  is  committed  the  collection  of  duties,  unless 
the  Secretary  of  the  Treasury  shall  otherwise  direct. 


ACT  OF  MAKCH  3,  1883.  113 

Sec."  6.  That  leaves  to  which  the  term  "  exhausted7'  is  applied  in 
this  act  shall  mean  and  include  any  tea  which  has  been  deprived  of 
its  proper  quality,  strength,  or  virtue  by  steeping,  infusion,  decoction, 
or  other  means. 

Sec.  7.  That  teas  actually  on  shipboard  for  shipment  to  the 
United  States  at  the  time  of  the  passage  of  this  act  shall  not  be  sub- 
ject to  the  prohibition  thereof. 

Sec.  '8.  That  the  Secretary  of  the  Treasury  shall  have  the  power 
to  enforce  the  provisions  of  this  act  by  appropriate  regulations. 


ACT  OF  MARCH  3,  1883. 

AN  ACT  to  reduce  internal-revenue  taxation,  and  for  other  purposes. 
(From  a  Copy  Certified  by  Department  of  State.) 

CERTAIN  INTERNAL  REVENUE  TAXES  REPEALED. 

[398.]  Be  it  enacted  by  the  Senate  and  House  of  Representatives  of 
the  United  States  of  America  in  Congress  assembled,  That  the  taxes 
herein  specified  imposed  by  the  laws  now  in  force  be,  and  the  same 
are  hereby,  repealed,  as  hereinafter  provided,  namely :  On  capital 
and  deposits  of  banks,  bankers,  and  national  banking  associations, 
except  such  taxes  as  are  now  due  and  payable ;  and  on  and  after  the 
first  day  of  July,  eighteen  hundred  and  eighty-three,  the  stamp  tax 
on  bank  checks,  drafts,  orders,  and  vouchers,  and  the  tax  on  matches, 
perfumery,  medicinal  preparations,  and  other  articles  imposed  by 
Schedule  A  following  section  thirty-four  hundred  and  thirty-seven  of 
the  Revised  Statutes :  Provided,  That  no  drawback  shall  be  allowed 
upon  articles  embraced  in  said  schedule  that  shall  be  exported  on 
and  after  the  first  day  of  July,  eighteen  hundred  and  eighty-three: 
Provided  further,  That  on  and  after  May  fifteenth,  eighteen  hundred 
and  eighty-three,  matches  may  be  removed  by  manufacturers  thereof 
from  the  place  of  manufacture  to  warehouses  within  the  United 
States  without  attaching  thereto  the  stamps  required  by  law,  under 
such  regulations  as  may  be  prescribed  by  the  Commissioner  of 
Internal  Revenue. 

Internal  "Revenue  Tax  on  Dealers  in  Tobacco,  Manufacturers  of 

Cigars,  &c. 

[399.]  Sec.  2.  That  on  and  after  the  first  day  of  May,  eighteen 
hundred  and  eighty-three,  dealers  in  leaf  tobacco  shall  annually  pay 

8 


114  DIGEST  OF  THE  TAEIFF  LAWS. 

twelve  dollars  (374) ;  dealers  in  manufactured  tobacco  shall  pay  two 
dollars  and  forty  cents  (320) ;  all  manufacturers  of  tobacco  shall  pay 
six  dollars ;  manufacturers  of  cigars  shall  pay  six  dollars ;  peddlers 
of  tobacco,  snuff,  and  cigars  shall  pay  special  taxes,  as  follows: 
Peddlers  of  the  first  class,  as  now  defined  by  law,  shall  pay  thirty 
dollars;  peddlers  of  the  second  class  shall  pay  fifteen  dollars;  ped- 
dlers of  the  third  class  shall  pay  seven  dollars  and  twenty  cents ; 
and  peddlers  of  the  fourth  class  shall  pay  three  dollars  and  sixty 
cents.  Retail  dealers  in  leaf  tobacco  shall  pay  two  hundred  and 
fifty  dollars,  and  thirty  cents  for  each  dollar  on  the  amount  of  their 
monthly  sales  in  excess  of  the  rate  of  five  hundred  dollars  per 
annum  (320) :  Provided,  That  farmers  and  producers  of  tobacco  may 
sell  at  the  place  of  production  tobacco  of  their  own  growth  and 
raising  at  retail  directly  to  consumers,  to  an  amount  not  exceeding 
one  hundred  dollars  annually. 

[400.]  Sec.  3.  That  hereafter  the  special  tax  of  a  dealer  in  manu- 
factured tobacco  shall  not  be  required  from  any  farmer,  planter,  or 
lumberman  who  furnishes  such  tobacco  only  as  rations  or  supplies  to 
his  laborers  or  employees  in  the  same  manner  as  other  supplies  are 
furnished  by  him  to  them :  Provided,  That  the  aggregate  of  the 
supplies  of  tobacco  so  by  him  furnished  shall  not  exceed  in  quantity 
one  hundred  pounds  in  any  one  special  tax  year  ;  that  is,  from  the 
first  day  of  May  in  any  year  until  the  thirtieth  day  of  April  in  the 
next  year:  And  provided  further,  That  such  farmer,  planter,  or 
lumberman  shall  not  be,  at  the  time  he  is  furnishing  such  supplies, 
engaged  in  the  general  business  of  selling  dry  goods,  groceries,  or 
other  similar  supplies  in  the  manner  of  a  merchant  or  storekeeper  to 
others  than  his  own  employees  or  laborers. 

Internal  Revenue  Tax  on  Snuff,  Tobacco,  Cigars,  Cigarettes. 

[401.]  Sec.  4.  That  on  and  after  May  first,  eighteen  hundred 
and  eighty-three,  the  internal  taxes  on  snuff,  smoking  and  manufac- 
tured tobacco,  shall  be  eight  cents  per  pound ;  and  on  cigars  which 
shall  be  manufactured  and  sold  or  removed  for  consumption  or  sale 
on  and  after  the  first  day  of  May,  eighteen  hundred  and  eighty-three, 
there  shall  be  assessed  and  collected  the  following  taxes,  to  be  paid 
by  the  manufacturer  thereof:  On  cigars  of  all  descriptions,  made 
of  tgbacco  or  any  substitute  therefor,  three  dollars  per  thousand ; 
on  cigarettes  weighing  not  more  than  three  pounds  per  thousand, 
fifty  cents  per  thousand;  on  cigarettes  weighing  more  than  three 
pounds  per  thousand,  three  dollars  per  thousand :  Provided,  That  on 
all  original  and  unbroken  factory  packages  of  smoking  and  manufac- 
tured tobacco  and  snuff,  cigars,  cheroots,  and  cigarettes  held  by 
manufacturers  or  dealers  at  the  time  such  reduction  shall  go  into 
effect,  upon  which  the  tax  has  been  paid,  there  shall  be  allowed  a 
drawback  or  rebate  of  the  full  amount  of  the  reduction,  but  the 
same  shall  not  apply  in  any  case  where  the  claim  has  not  been  pre- 


ACT  OF  MARCH  3,  1883.  115 

seated  within  sixty  days  following  the  date  of  the  reduction ;  and 
such  rebate  to  manufacturers  may  be  paid  in  stamps  at  the  reduced 
rate ;  and  no  claim  shall  be  allowed  or  drawback  paid  for  a  less 
amount  than  ten  dollars.  It  shall  be  the  duty  of  the  Commissioner 
of  Internal  Revenue,  with  the  approval  of  the  Secretary  of  the 
Treasury,  to  adopt  such  rules  and  regulations  and  to  prescribe  and 
furnish  such  blanks  and  forms  as  may  be  necessary  to  carry  this 
section  into  effect.  (373.) 

[402.]  Sec.  3.  That  from  and  after  the  passage  of  this  act  every 
manufacturer  of  tobacco  or  snuff  shall,  in  addition  to  all  other  re- 
quirements of  law,  print  on  each  package,  or  securely  affix  by 
pasting  on  each  package  containing  tobacco  or  snuff  manufactured 
by  or  for  him,  a  label  on  which  shall  be  printed  the  number  of  the 
manufactory,  the  district  and  State  in  which  it  is  situated,  and  these 
words:  NOTICE. 

The  manufacturer  of  this  tobacco  has  complied  with  all  require- 
ments of  law.  Every  person  is  cautioned,  under  penalties  of  law, 
not  to  use  this  package  for  tobacco  again. 

[403.]  Sec.  6.  That  on  after  the  first  day  of  July,  eighteen  hun- 
dred and  eighty-three,  the  following  sections  shall  constitute  and  be 
a  substitute  for  Title  thirty-three  of  the  Revised  Statutes  of  the 
United  States.  (See  Treaty  Dept.  decisions  4084-5425.) 

TITLE     XXXIII. 
DUTIES  UPON  IMPORTS. 

Prohibited  Importations. 

[404.]  Sec.  2491.  All  persons  are  prohibited  from  importing 
into  the  United  States,  from  any  foreign  country,  any  obscene  book, 
pamphlet,  paper,  writing,  advertisement,  circular,  print,  picture, 
drawing,  or  other  representation,  figure  or  image  on  or  of  paper  or 
other  material,  or  any  cast,  instrument,  or  other  article  of  an  immoral 
nature,  or  any  drug  or  medicine,  or  any  article  whatever,  for  the  pre- 
vention of  conception,  or  for  causing  unlawful  abortion.  No  invoice 
or  package  whatever,  or  any  part  of  one,  in  which  any  such  articles 
are  contained  shall  be  admitted  to  entry;  and  all  invoices  and 
packages  whereof  any  such  articles  shall  compose  a  part  are  liable 
to  be  proceeded  against,  seized,  and  forfeited  by  due  course  of  law. 
All  such  prohibited  articles  in  the  course  of  importation  shall  be 
detained  by  the  officer  of  customs,  and  proceedings  taken  against 
the  same  as  prescribed  in  the  following  section  :  Provided,  That  the 
drugs  hereinbefore  mentioned,  when  imported  in  bulk  and  not  put 
up  for  any  of  the  purposes  hereinbefore  specified,  are  excepted  from 
the  operation  of  this  section. 


116  DIGEST  OF  THE  TAEIFF  LAWS. 

[405.]  Sec.  2492.  Whoever,  being  an  officer,  agent,  or  employee 
of  the  Government  of  the  United  States,  shall  knowingly  aid  or  abet 
any  person  engaged  in  any  violation  of  any  of  the  provisions  of  law 
prohibiting  importing,  advertising,  dealing  in,  exhibiting,  or  sending 
or  receiving  by  mail  obscene  or  indecent  publications  or  representa- 
tions, or  means  for  preventing  conception  or  procuring  abortion,  or 
other  articles  of  indecent  or  immoral  use  or  tendency,  shall  be  deemed 
guilty  of  a  misdemeanor,  and  shall  for  every  offense  be  punishable  by 
a  fine  of  not  more  than  five  thousand  dollars  or  by  imprisonment  at 
hard  labor  for  not  more  than  ten  years,  or  both. 

[406.]  Sec.  2493.  Any  judge  of  any  district  or  circuit  court  of 
the  United  States,  within  the  proper  district,  before  whom  complaint 
in  writing  of  any  violation  of  the  preceding  sections  is  made,  to  the 
satisfaction  of  such  judge,  and  founded  on  knowledge  or  belief,  and, 
if  upon  belief,  setting  forth  the  grounds  of  such  belief,  and  supported 
by  oath  or  affirmation  of  the  complainant,  may  issue,  conformably  to 
the  Constitution,  a  warrant  directed  to  the  marshal,  or  any  deputy 
marshal,  in  the  proper  district,  directing  him  to  search  for,  seize,  and 
take  possession  of  any  such  article  or  thing  hereinbefore  mentioned, 
and  to  make  due  and  immediate  return  thereof  to  the  end  that  the 
same  may  be  condemned  and  destroyed  by  proceedings,  which  shall 
be  conducted  in  the  same  manner  as  other  proceedings  in  the  case 
of  municipal  seizure,  and  with  the  same  right  of  appeal  or  writ  of 
error. 

Importation  of  neat  Cattle  and  Hides  of. 

[407.]  Sec.  2494.  The  importation  of  neat  cattle  and  the  hides 
of  neat  cattle  from  any  foreign  country  into  the  United  States  is  pro- 
hibited :  Provided,  That  the  operation  of  this  section  shall  be  sus- 
pended as  to  any  foreign  country  or  countries,  or  any  parts  of  such 
country  or  countries,  whenever  the  Secretary  of  the  Treasury  shall 
officially  determine,  and  give  public  notice  thereof,  that  such  impor- 
tation will  not  tend  to  the  introduction  or  spread  of  contagious  or 
infectious  diseases  among  the  cattle  of  the  United  States ;  and  the 
Secretary  of  the  Treasury  is  hereby  authorized  and  empowered,  and 
it  shall  be  his  duty,  to  make  all  necessary  orders  and  regulations  to 
carry  this  law  into  effect,  or  to  suspend  the  same  as  therein  provided, 
and  to  send  copies  thereof  to  the  proper  officers  in  the  United  States, 
and  to  such  officers  or  agents  of  the  United  States  in  foreign  coun- 
tries as  he  shall  judge  necessary.  (Treaty  Dept.  decisions  4931-5248.) 

[408.]  Sec.  2495.  Any  person  convicted  of  a  willful  violation  of 
any  of  the  provisions  of  the  preceding  section  shall  be  fined  not 
exceeding  five  hundred  dollars,  or  imprisoned  not  exceeding  one  year,, 
or  both,  in  the  discretion  of  the  court. 


ACT  OF  MARCH  3,  18S3.  117 


Protection  of  Trade  Marks. 

[409.]  Sec.  2496.  No  watches,  watch-cases,  watch-movements, 
or  parts  of  watch-movements,  or  any  other  articles  of  foreign  manu- 
facture, which  shall  copy  or  simulate  the  name  or  trade-mark  of  any 
domestic  manufacture,  shall  be  admitted  to  entry  at  the  custom- 
houses of  the  United  States,  unless  such  domestic  manufacturer  is 
the  importer  of  the  same.  And  in  order  to  aid  the  officers  of  the 
customs  in  enforcing  this  prohibition,  any  domestic  manufacturer 
who  has  adopted  trade-marks  may  require  his  name  and  residence 
and  a  description  of  his  trade- marks  to  be  recorded  in  books  which 
shall  be  kept  for  that  purpose  in  the  Department  of  the  Treasury, 
under  such  regulations  as  the  Secretary  of  the  Treasury  shall  pre- 
scribe, and  may  furnish  to  the  department  fac  similes  of  such  trade- 
marks ;  and  thereupon  the  Secretary  of  the  Treasury  shall  cause  one 
or  more  copies  of  the  same  to  be  transmitted  to  each  collector  or 
other  proper  officer  of  the  customs. 

Importation  in  Vessels  of  certain  Countries  prohibited. 

[410.]  Sec.  2497.  ^o  goods,  wares,  or  merchandise,  unless  in 
cases  provided  for  by  treaty,  shall  be  imported  into  the  United  States 
from  any  foreign  port  or  place,  except  in  vessels  of  the  United  States, 
or  in  such  foreign  vessels  as  truly  and  wholly  belong  to  the  citizens 
or  subjects  of  that  country  of  which  the  goods  are  the  growth,  pro- 
duction, or  manufacture ;  or  from  which  such  goods,  wares,  or  mer- 
chandise can  only  be,  or  most  usually  are,  first  shipped  for  transpor- 
tation. All  goods,  wares,  or  merchandise  imported  contrary  to  this 
section,  and  the  vessel  wherein  the  same  shall  be  imported,  together 
with  her  cargo,  tackle,  apparel,  and  furniture,  shall  be  forfeited  to 
the  United  States;  and  such  goods,  wares,  or  merchandise,  ship, 
or  vessel,  and  cargo  shall  be  liable  to  be  seized,  prosecuted,  and  con- 
demned, in  like  manner,  and  under  the  same  regulations,  restrictions, 
and  provisions  as  have  been  heretofore  established  for  the  recovery, 
collection,  distribution,  and  remission  of  forfeitures  to  the  United 
States  by  the  several  Revenue  Laws.  (See  Paragraph  414.) 

[411.]  Sec.  2498.  The  preceding  section  shall  not  apply  to 
vessels,  or  goods,  wares,  or  merchandise,  imported  in  vessels  of  a 
foreign  nation  which  does  not  maintain  a  similar  regulation  against 
vessels  of  the  United  States. 

Non-enumerated  Articles,  Classification  of. 

1 412.]  Sec.  2499.  There  shall  be  levied,  collected,  and  paid  on 
each  and  every  non-enumerated  article  which  bears  a  similitude,  either 
in  material,  quality,  texture,  or  the  use  to  which  it  may  be  applied, 
to  any  article  enumerated  in  this  title  as  chargeable  with  duty,  the 


118  DIGEST  OF  THE  TARIFF  LAWS. 

same  rate  of  duty  which  is  levied  and  charged  on  the  enumerated 
article  which  it  most  resembles  in  any  of  the  particulars  before  men- 
tioned ;  and  if  any  non-enumerated  article  equally  resembles  two  or 
more  enumerated  articles  on  which  different  rates  are  chargeable,  there 
shall  be  levied,  collected,  and  paid  on  such  non-enumerated  article 
the  same  rate  of  duty  as  is  chargeable  on  the  article  which  it  resem- 
bles paying  the  highest  duty  ;  and  on  all  articles  manufactured  from 
two  or  more  materials  the  duty  shall  be  assessed  at  the  highest  rates 
at  which  the  component  material  of  chief  value  may  be  chargeable. 
If  two  or  more  rates  of  duty  should  be  applicable  to  any  imported 
article,  it  shall  be  classified  for  duty  under  the  highest  of  such  rates  : 
Provided,  That  non-enumerated  articles  similar  in  material  and  quality 
and  texture,  and  the  use  to  which  they  may  be  applied,  to  articles 
on  the  free  list,  and  in  the  manufacture  of  which  no  dutiable  mate- 
rials are  used,  shall  be  free.  (Treaty  Dept.  decisions  2918-3008-3239- 
3319-3343-3756-3771-3842-3876-3898-3974-  4032  -  41 19  -  4259  -  4286- 
4450-4811-4829-4909-5075-5113-5314-5587- 5590.— See  Paragraph 
1246.) 

Re-importation  of  goods  subject  to  Internal  Revenue  Tax. 

413.J  Sec.  2500.  Upon  the  reimportation  of  articles  once  ex- 
ported of  the  growth,  product,  or  manufacture  of  the  United  States, 
upon  which  no  internal  tax  has  been  assessed  or  paid,  or  upon  which 
such  tax  has  been  paid  and  refunded  by  allowance  or  drawback,  there 
shall  be  levied,  collected,  and  paid  a  duty  equal  to  the  tax  imposed 
by  the  internal-revenue  laws  upon  such  articles.  (Treaty  Dept. 
decisions  3767-4382-5029-5055-51 98-5338-5575.) 

Discriminating  duty  on  goods  imported  in  Vessels  of  certain 

Countries. 

[414.]  Sec.  2301.  A  discriminating  duty  of  ten  per  centum  ad 
valorem,  in  addition  to  the  duties  imposed  by  law,  shall  be  levied, 
collected,  and  paid  on  ail  goods,  wares,  and  merchandise  which  shall 
be  imported  on  vessels  not  of  the  United  States  ;  but  this  discrimi- 
nating duty  shall  not  apply  to  goods,  wares,  and  merchandise  which 
shall  be  imported  in  vessels  not  of  the  United  States,  entitled,  by 
treaty  or  any  act  of  Congress,  to  be  entered  in  the  ports  of  the  United 
States  on  payment  of  the  same  duties  as  shall  then  be  paid  on  goods, 
wares,  and  merchandise  imported  in  vessels  of  the  United  States. 
(This  Section  was  2502  o/a  The  Revised  Statutes.")  (Treas'y  Dept.  de- 
cisions 3938-4746-5130,  and  article  284  of  Treas'y  Regulations  of  1874.) 

Rates  of  Duty. 

[415.]  Sec.  2502.  There  shall  be  levied,  collected,  and  paid 
upon  all  articles  imported  from  foreign  countries,  and  mentioned  in 
the  schedules  herein  contained,  the  rates  of  duty  which  are,  by  the 
schedules,  respectively  prescribed,  namely :  (See  Paragraph  403.) 


ACT  OF  MARCH  3,  1883.  119 


Schedule  A. — Chemical  Products. 

416.  Glue,  twenty  per  centum  ad  valorem. 

417.  Beeswax,  twenty  per  centum  ad  valorem. 

418.  Gelatine  and  all  similar  preparations,  thirty  per  centum  ad 
valorem. 

419.  Glycerine,  crude,  brown  or  yellow,  of  the  specific  gravity  of 
one  and  twenty-five  hundredths  or  less  at  a  temperature  of  sixty 
degrees  Fahrenheit,  not  purified  by  refining  or  distilling,  two  cents 
per  pound. 

420.  Glycerine,  refined,  five  cents  per  pound. 

421.  Fish-glue  or  isinglass,  twenty-five  per  centum  ad  valorem. 

422.  Phosphorus,  ten  cents  per  pound. 

423.  Soap,  hard  and  soft,  all  which  are  not  otherwise  specially 
enumerated  or  provided  for  in  this  act,  and  castile  soap,  twenty  per 
centum  ad  valorem. 

424.  Fancy,  perfumed,  and  all  descriptions  of  toilet  soap,  fifteen 
cents  per  pound. 

425.  Sponges,  twenty  per  centum  ad  valorem. 

426.  Sumac,   ground,  three-tenths  of  one  cent  per  pound,  and 
sumac  extract,  twenty  per  centum  ad  valorem. 

427.  Acid,  acetic,  acetous,  or  pyroligneous  acid,  not  exceeding 
the  specific  gravity   of  one   and  forty- seven  one- thousandths,  two 
cents  per  pound  $  exceeding  the  specific  gravity  of  one  and  forty- 
seven  one-thousandths,  ten  cents  per  pound. 

428.  Acid,  citric,  ten  cents  per  pound. 

429.  Acid,  tartaric,  ten  cents  per  pound. 

430.  Camphor,  refined,  five  cents  per  pound. 

431.  Castor  beans,  or  seeds,  fifty  cents  per  bushel  of  fifty  pounds. 

432.  Castor  oil,  eighty  cents  per  gallon. 

433.  Cream  of  tartar,  six  cents  per  pound. 

434.  Dextrine,  burnt  starch,  gum  substitute,  or  British  gum,  one 
cent  per  pound. 

435.  Extract  of  hemlock,  and  other  bark  used  for  tanning,  not 
otherwise  enumerated  or  provided  for  in  this  act,  twenty  per  cen- 
tum ad  valorem. 

436.  Glucose,  or  grape  sugar,  twenty  per  centum  ad  valorem. 

437.  Indigo,  extracts  of,  and  carmiued,  ten  per  centum  ad  va- 
lorem. 

438.  Iodine,  resublirned,  forty  cents  per  pound. 

439.  Licorice,  paste  or  roll,  seven  and  one-half  cents  per  pound  ; 
licorice  juice,  three  cents  per  pound. 


120  DIGEST  OF  THE  TARIFF  LAWS. 

Schedule  A.— Chemical  Products. — Continued. 

440.  Oil  of  bay-leaves,  essential,  or  bay  rum  essence  or  oil,  two 
dollars  and  fifty  cents  pet  pound. 

441.  Oil,  croton,  fifty  cents  per  pound. 

442.  Oil,   flaxseed  or  linseed,   and  cotton-seed  oil,   twenty-five 
cents  per  gallon,  seven  and  one-half  pounds  weight  to  be  estimated 
as  a  gallon. 

443.  Hemp-seed  oil  and  rape-seed  oil,  ten  cents  per  gallon. 

444.  Soda  and  potassa,  tartrate,  or  rochelle  salt,  three  cents  per 
pound. 

445.  Strychnia,  or  strychnine,  and  all  salts  thereof,  fifty  cents  per 
ounce. 

446.  Tartars,  partly  refined,  including  lees  crystals,  four  cents  per 
pound. 

447.  Alumina,  alum,  patent  alum,  alum  substitute,  sulphate  of 
alumina,  and  aluminous  cake,  and  alum  in  crystals  or  ground,  sixty 
centy  per  hundred  pounds. 

448.  Ammonia,  anhydrous,  liquefied  by  pressure,  twenty  per  cen- 
tum ad  valorem. 

449.  Ammonia  aqua,  or  water  of  ammonia,  twenty  per  centum  ad 
valorem. 

450.  Ammonia,  muriate  of,  or  sal-ammoniac,  ten  per  centum  ad 
valorem. 

451.  Ammonia,  carbonate  of,  twenty  per  centum  ad  valorem. 

452.  Ammonia,  sulphate  of,  twenty  per  centum  ad  valorem. 

453.  All  imitations  of  natural  mineral  waters  and  all  artificial 
mineral  waters,  thirty  per  centum  ad  valorem. 

454.  Asbestos,  manufactured,  twenty-five  per  centum  ad  valorem. 

455.  Baryta,  sulphate  of,  or  barytes,  unmanufactured,  ten  per 
centum  ad  valorem. 

456.  Baryta,  sulphate  of,  or  barytes,  manufactured,  one-fourth  of 
one  cent  per  pound. 

457.  Refined  borax,  five  cents  per  pound. 

458.  Pure  boracic  acid,  five  cents  per  pound  ;  commercial  boracic 
acid,  four  cents  per  pound  ;  borate  of  lime,  three  cents  per  pound ; 
crude  borax,  three  cents  per  pound. 

459.  Cement,  Bo  man,  Portland,  and  all  others,  twenty  per  cen- 
tum ad  valorem. 

460.  Whiting 'and  Paris   white,  dry,  one-half  cent  per  pound ; 
ground  in  oil,  or  putty,  one  cent  per  pound. 

461.  Prepared  chalk,  precipitated  chalk,  French  chalk,  red  chalk, 
and'  all  other  chalk  preparations  which  are  not  specially  enumerated 
or  provided  for  in  this  act,  twenty  per  centum  ad  valorem. 

462.  Chromic  acid,  fifteen  per  centum  ad  valorem. 


ACT  OF  MAKCH  3,  1883.  121 

Schedule  A. — Chemical  Products. — Continued. 

463.  Chromate  of  potash,  three  cents  per  pound.    (343.) 

464.  Bi-chromate  of  potash,  three  cents  per  pound.     (343.) 

465.  Cobalt,  oxide  of,  twenty  per  centum  ad  valorem. 

466.  Copper,  sulphate  of,  or  blue  vitriol,  three  cents  per  pound. 

467.  Iron,  sulphate  of,  or  copperas,  three- tenths  of  one  cent  per 
pound. 

468.  Acetate  of  lead,  brown,  four  cents  per  pound. 

469.  Acetate  of  lead,  white,  six  cents  per  pound. 

470.  White  lead,  when  dry  or  in   pulp,  three  cents  per  pound ; 
^hen  ground  or  mixed  in  oil,  three  cents  per  pound. 

471.  Litharge,  three  cents  per  pound. 

472.  Orange  mineral,  and  red  lead,  three  cents  per  pound. 

473.  Nitrate  of  lead,  three  cents  per  pound. 

474.  Magnesia,  medicinal,  carbonate  of,  five  cents  per  pound. 

475.  Magnesia,  calcined,  ten  cents  per  pound. 

476.  Magnesia,  sulphate  of,  or  Epsom  salts,  one-half  of  one  cent 
per  pound. 

Potash  : 

477.  Crude,  carbonate  of,  or  fused,  and  caustic  potash,  twenty 
per  centum  ad  valorem. 

478.  Chlorate  of,  three  cents  per  pound. 

479.  Hydriodate,  iodide  and  iodate  of,  fifty  cents  per  pound. 

480.  Prussiate  of,  red,  ten  cents  per  pound. 

481.  Prussiate  of,  yellow,  five  cents  per  pound. 

482.  Nitrate  of,  or  saltpeter,  crude,  one  cent  per  pound. 

483.  Nitrate  of,  or  refined  saltpeter,  one  and  one-half  cents  per 
pound. 

484.  Sulphate  of,  twenty  per  centum  ad  valorem. 

Soda  : 

485.  Soda-ash,  one-quarter  of  one  cent  per  pound. 

486.  Soda,   sal,   or  soda  crystals,   one-quarter  of  one  cent  per 
pound. 

487.  Bi-carbonate  of,  or  super-carbonate  of,  and  salaratus,  cal- 
cined or  pearl  ash,  one  and  one-half  cents  per  pound. 

488.  Hydrate  or  caustic,  one  cent  per  pound. 

489.  Sulphate,  known   as  salt  cake,  crude  or  refined,  or  niter 
cake,  crude  or  refined,  and  Glauber's  salt,  twenty  per  centum  ad 
valorem. 

490.  Soda,  silicate  of,  or  other  alkaline  silicate,  one-half  of  one 
cent  per  pound. 


122  DIGEST  OF  THE  TARIFF  LAWS. 

Schedule  A.— Chemical  Products.— Continued. 
Sulphur : 

491.  Refined,  in  rolls,  ten  dollars  per  ton. 

492.  Sublimed,  or  flowers  of,  twenty  dollars  per  ton. 

493.  Wood-tar,  ten  per  centum  ad  valorem. 

494.  Coal-tar,  crude,  ten  per  centum  ad  valorem. 

495.  Coal-tar,   products  of,   such  as  naphtha,   benzine,  benzole, 
dead  oil,  and  pitch,  twenty  per  centum  ad  valorem.     (See  Paragraph 
345.) 

496.  All  coal  tar  colors  or  dyes,  by  whatever  name  known  and  not 
specially  enumerated  or  provided  for  in  this  act,  thirty-five  per  cen- 
tum ad  valorem. 

497.  All  preparations  of  coal-tar,  not  colors  or  dye,  not  specially 
enumerated   or   provided  for  in  this   act,   twenty   per  centum   ad 
valorem. 

498.  Logwood  and  other  dyewoods,  extracts  and  decoctions  of,  ten 
per  centum  ad  valorem. 

499.  Ultramarine,  five  cents  per  pound. 

500.  Turpentine,  spirits  of,  twenty  cents  per  gallon. 

501.  Colors  and  paints,  including  lakes,  whether  dry  or  mixed,  or 
ground  with  water  or  oil,  and  not  specially  enumerated  or  provided 
for  in  this  act,  twenty -five  per  centum  ad  valorem. 

502.  The  pigment  known  as  bone  black,  and  ivory-drop  black,  and 
bone  char,  twenty-five  per  centum  ad  valorem. 

503.  Ocher  and  ochery  earths,  umber  and   umber  earths,  and 
sienna  and  sienna  earths,  when  dry,  one-half  of  one  cent  per  pound  ; 
when  ground  in  oil,  one  and  one-half  cents  per  pound. 

504.  Zinc,  oxide  of,  when  dry,  one  and  one-fourth  cent  per  pound. 

505.  Zinc,  oxide  of,  when  ground  in  oil,  one  and  three-fourths  cent 
per  pound. 

506.  All  preparations  known  as  essential  oils,  expressed  oils,  dis- 
tilled oils,  rendered  oils,  alkalis,  alkaloids,  and  all  combinations  of 
any  of  the  foregoing,  and  all  chemical  compounds  and  salts,  by  what- 
ever name  known,  and  not  specially  enumerated  or  provided  for  in 
this  act,  twenty-five  per  centum  ad  valorem. 

507.  Preparations  :  all  medicinal  preparations  known  as  cerates, 
conserves,  decoctions,  emulsions,  extracts,  solid  or  fluid  j  infusions, 
juices,  liniments,  lozenges,  mixtures,  mucilages,  ointments,  oleo-resins, 
pills,  plasters,  powders,   resins,  suppositories,  sirups,  vinegars,  and 
waters,  of  any  of  which  alcohol  is  not  a  component  part,  and  which 
are  not  specially  enumerated  or  provided  for  in  this  act,  twenty-five 
per  centum  ad  valorem. 

508.  All  barks,  beans,  berries,  balsams,  buds,  bulbs,  and  bulbous 
roots,  and  excrescences,  such  as  nutgalls,  fruits,  flowers,  dried  fibers, 
grains,  gums,  and  gum-resins,  herbs,  leaves,  lichens,   mosses,  nuts, 


ACT  OF  MAECH  3,  1883.  123 

Schedule  A.— Chemical  "Products.— Continued. 

roots  and  sterns,  spices,  vegetables,  seeds  (aromatic,  not  garden  seeds), 
and  seeds  of  morbid  growth,  weeds,  woods  used  expressly  for  dyeing, 
and  dried  insects,  any  of  the  foregoing  of  which  are  not  edible,  but 
which  have  been  advanced  in  value  or  condition  by  refining  or  grind- 
ing, or  by  other  process  of  manufacture,  and  not  specially  enumerated 
or  provided  for  in  this  act,  ten  per  centum  ad  valorem. 

509.  All  non-dutiable  crude  minerals,  but  which  have  been  ad- 
vanced in  value  or  condition  by  refining  or  grinding,  or  by  other  pro- 
cess of  manufacture,  not  specially  enumerated  or  provided  for  in  this 
act,  ten  per  centum  ad  valorem. 

510.  All  ground  or  powdered  spices  not  specially  enumerated  or 
provided  for  in  this  act,  five  cents  per  pound. 

511.  All  earth  or  clays,  unwrought  or  unmanufactured,  not  spe- 
cially enumerated  or  provided  for  in  this  act,  one  dollar  and  fifty 
cents  per  ton. 

512.  All  earths  or  clays,  wrought  or  manufactured,  not  specially 
enumerated  or  provided  for  in  this  act,  three  dollars  per  ton  ;  china 
clay,  or  kaoline  three  dollars  per  ton. 

513.  Proprietary  preparations,  to  wit :    All  cosmetics,  pills,  pow- 
ders, troches,  or  lozenges,  sirups,  cordials,  bitters,  anodynes,  tonics, 
plasters,  liniments,  salves,  ointments,  pastes,  drops,  waters,  essences, 
spirits,  oils  or  preparations  or  compositions  recommended  to  the 
public  as  proprietary  articles,  or  prepared  according  to  some  private 
formula,  as  remedies  or  specifics  for  any  disease  or  diseases,  or  affec- 
tions whatever,  affecting  the  human  or  atfimal  body,  including  all 
toilet  preparations  whatever,  used  as  applications  to  the  hair,  mouth, 
teeth,  or  skin,  not  specially  enumerated  or  provided  for  in  this  act, 
fifty  per  centum  ad  valorem. 

Alcoholic  preparations : 

514.  Alcoholic  perfumery,  including  cologne  water,  two  dollars 
per  gallon  and  fifty  per  centum  ad  valorem. 

515.  Distilled  spirits,  containing  fifty  per  centum  of  anhydrous 
alcohol,  one  dollar  per  gallon. 

516.  Alcohol,  containing  ninety-four  per  cent,  anhydrous  alcohol, 
two  dollars  per  gallon. 

517.  Alcoholic  compounds,  not  otherwise  specially  enumerated  or 
provided  for,  two  dollars  per  gallon  for  the  alcohol  contained  and 
twenty-five  per  centum  ad  valorem. 

518.  Chloroform,  fifty  cents  per  pound. 

519.  Collodion,  and  all  compounds  of  pyroxyline,  by  whatever  name 
known,  fifty  cents  per  pound  ;  rolled  or  in  sheets,  but  not  made  up 
into  articles,  sixty  cents  per  pound,  and  when  in   finished  or  partly 


124  DIGEST  OF  THE  TAKIFF  LAWS. 

Schedule  A.— Chemical  Products. — Continued. 

finished  articles,  sixty  cents  per  pound  and  twenty-five  per  centum  ad 
valorem. 

520.  Ether,  sulphuric,  fifty  cents  per  pound. 

521.  Hoffman's  anodyne,  thirty  cents  per  pound. 

522.  lodoform,  two  dollars  per  pound. 

523.  Acid,  tannic,  and  tannin,  one  dollar  per  pound, 

524.  Ether,  nitrous,  spirits  of,  thirty  cents  per  pound. 

525.  Santoniue,  three  dollars  per  pound. 

526.  Amylic  alcohol,  or  fusel  oil,  ten  per  centum  ad  valorem. 

527.  Oil  of  Cognac,  or  oenantic  ether,  four  dollars  per  ounce. 

528.  Fruit  eithers,  oils,  or  essences,  two  dollars  and  fifty  cents  per 
pound. 

529.  Oil  or  essence  of  rum,  fifty  cents  per  ounce. 

530.  Ethers  of  all  kinds,  not  specially  enumerated  or  provided  for 
in  this  act,  one  dollar  per  pound. 

531.  Coloring  for  brandy,  fifty  per  centum  ad  valorem. 

532.  Preparations  :  All  medicinal  preparations  known  as  essences, 
ethers,  extracts,  mixtures,  spirits,  tinctures,  and  medicated  wines,  of 
which  alcohol  is  a  component  part,  not  specially  enumerated  or  pro- 
vided for  in  this  act,  fifty  cents  per  pound. 

533.  Varnishes  of  all  kinds,  forty  per  centum  ad  valorem  ;  and  on 
spirit  varnishes,  one  dollar  and  thirty-two  cents  additional  per  gallon . 

534.  Opium,  crude,  containing  nine  per  cent,  and  over  of  morphia, 
one  dollar  per  pound.     The  importation  of  opium,  containing  less 
than  nine  per  cent,  morphia  is  hereby  prohibited. 

535.  Opium,  prepared  for  smoking,  and  all  other  preparations  of 
opium  not  specially  enumerated  or  provided  for  in  this  act,  ten  dol- 
lars per  pound  ;  but  opium  prepared  for  smoking,  and  other  prepara- 
tions of  opium  deposited  in  bonded  warehouses  shall  not  be  removed 
therefrom  for  exportation  without  payment  of  duties,  and  such  duties 
shall  not  be  refunded. 

536.  Opium,  aqueous  extract  of,  for  medicinal  uses,  and  tincture 
of,  as  laudanum,  and  all  other  liquid  preparations  of  opium,  not  spe- 
cially enumerated  or  provided  for  in  this  act,  forty  per  centum  ad 
valorem. 

537.  Morphia  or  morphine,  and  all  salts  thereof,  one  dollar  per 
ounce. 

Schedule  B. — Earthenware  and  Glassware. 

538.  Brown   earthenware,  common   stoneware,   gas-retorts,   and 
stoneware  not  ornamented,  twenty-five  per  centum  ad  valorem. 

539.  China,  porcelain,  parian,  and  bisque,   earthen,  stone,  and 
crockery  ware,   including  plaques,   ornaments,   charms,  vases,  and 


ACT  OF  MARCH  3,  1883.  125 

Schedule  B. — Earthenware  and  Glassware.— Continned. 
statuettes,  painted,  printed,  or  gilded,  or  otherwise  decorated  or  or- 
namented in  any  manner,  sixty  per  centum  ad  valorem. 

540.  China,  porcelain,  parian,  and  bisque  ware,  plain  white,  and 
not  ornamented  or  decorated  in  any  manner,  fifty-five  per  centum  ad 
valorem. 

541.  All  other  earthen,  stone,  and  crockery  ware,  white,  glazed, 
or  edged,  composed  of  earthy  or  mineral  substance,  not  specially 
enumerated  or  provided  for  in  this  act,  fifty-five  per  centum  ad  va- 
lorem. 

542.  Stoneware,  above  the  capacity   of  ten  -gallons,  twenty  per 
centum  ad  valorem. 

543.  Encaustic  tiles,  thirty-five  per  centum  ad  valorem. 

544.  Brick,  fire  brick,  and  roofing  and  paving  tile,  not  specially 
enumerated  or  provided  for  in  this  act,  twenty  per  centum  ad  va- 
lorem. 

545.  Slates,  slate  pencils,  slate  chimney-pieces,  mantels,  slabs  for 
tables,  and  all  other  manufactures  of  slate,  thirty  per  centum  ad  va- 
lorem. 

546.  Eoofing-slates,  twenty -five  per  centum  ad  valorem. 

547.  Green  and  colored  glass  bottles,  vials,  demijohns  and  carboys 
(covered  or  uncovered),  pickle  or  preserve  jars,  and  other  plain, 
molded,  or  pressed  green  and  colored  bottle  glass,  not  cut,  engraved, 
or  painted,  and  not  specially  enumerated  or  provided  for  in  this  act, 
one  cent  per  pound  ;  if  filled,  and  not  otherwise  in  this  act  provided 
for,  said  articles  shall  pay  thirty  per  centum  ad  valorem  in  addition 
to  the  duty  on  the  contents. 

548.  Flint  and  lime  glass  bottles  and  vials,  and  other  plain, 
molded,  or  pressed  flint  or  lime  glassware,  not  specially  enumerated 
or  provided  for  in  this  act,  forty  per  centum  ad  valorem  ;  if  filled, 
and  not  otherwise  in   this  act  provided  for,  said  articles  shall  pay, 
exclusive  of  contents,  forty  per  centum  ad  valorem  in  addition  to  the 
duty  on  the  contents. 

549.  Articles  of  glass,  cut,  engraved,  painted,  colored,  printed, 
stained,  silvered,  or  gilded,  not  including  plate-glass,  silvered,  or  look- 
ing-glass plates,  forty-five  per  centum  ad  valorem. 

550.  All  glass  bottles,  and   decanters,  and  other  like  vessels  of 
glass,  shall,  if  filled,  pay  the  same  rates  of  duty,  in  addition  to  any 
duty  chargeable  on  the  contents,  as  if  not  filled,  except  as  in  this  act 
otherwise  specially  provided  for. 

551.  Cylinder  and   crown  glass,  polished,  not  exceeding  ten   by 
fifteen  inches  square,  two  and  one-half  cents  per  square  foot ;  above 
that,  and  not  exceeding  sixteen   by  twenty-four  inches  square,  four 
cents  per  square  foot ;  above  that,  and  not  exceeding  twenty-four  by 
thirty  inches  square,  six  cents  per  square  foot ;  above  that,  and  not 


126  DIGEST  OF  THE  TAEIFF  LAWS. 

Schedule  B.— Earthenware  and  Glassware.— Continued. 
exceeding  twenty-four  by  sixty  inches   square,  twenty  cents   per 
square  foot;  all  above  that,  forty  cents  per  square  foot. 

552.  Unpolished  cylinder,  crown,  and  common  window-glass,  not 
exceeding  ten  by  fifteen  inches  square,  one  and  three-eighths  cents 
per  pound;    above  that,  and  not  exceeding  sixteen  by  twenty-four 
inches  square,  one  and  seven-eighths  cents  per  pound  ;  above  that, 
and  not  exceeding  twenty-four  by  thirty  inches  square,  two  and  three- 
eighths  cents  per  pound  ;  all  above  that,  two  and  seven-eighths  cents 
per  pound  :  Provided,  That  unpolished  cylinder,  crown,  and  common 
window-glass,  imported  in  boxes  containing  fifty  square  feet,  as  nearly 
as  sizes  will  permit,  now  known   and  commercially  designated   as 
fifty  feet  of  "glass,  single  thick  and  weighing  not  to  exceed  fifty-five 
pounds  of  glass  per  box,  shall  be  entered  and  computed  as  fifty 
pounds  of  glass  only  ;  and  that  said  kinds  of  glass  imported  in  boxes 
containing,  as  nearly  as  sizes   will  permit,  fifty  feet  of  glass,  now 
known  and  commercially  designated   as  fifty  feet  of  glass,  double 
thick  and  riot  exceeding  ninety  pounds  in  weight,  shall   be  entered 
and  computed  as  eighty  pounds  of  glass  only;    but  in   all  other 
cases  the  duty  shall  be  computed  according  to  the  actual  weight  of 
glass. 

553.  Fluted,   rolled,  or  rough  plate-glass,  not  including  crown, 
cylinder,  or  common   window-glass,   not  exceeding  ten   by  fifteen 
inches  square,  seventy-five  cents  per  .one  hundred  square  feet;  above 
that,  and  not  exceeding  sixteen  by  twenty-four  inches  square,  one 
cent  per  square  foot ;  above  that,  and  not  exceeding  twenty-four  by 
thirty  inches  square,  one  cent  and  a  half  per  square  foot ;  all  above 
that,  two  cents  per  square  foot.  And  all  fluted,  rolled,  or  rough  plate- 
glass,  weighing  over  one  hundred  pounds  per  one  hundred  square 
feet,  shall  pay  an  additional  duty  on  the  excess  at  the  same  rates 
herein  imposed. 

554.  Cast  polished  plate  glass,  unsilvered,  not  exceeding  ten  by 
fifteen  inches  square,  three  cents  per  square  foot ;  above  that,  and 
not  exceeding  sixteen  by  twenty-four  inches  square,  five  cents  per 
square  foot ;  above  that,  and  not  exceeding  twenty-four  by  thirty 
inches  square,  eight  cents  per  square  foot ;  above  that,  and  not  ex- 
ceeding twenty-four  by  sixty  inches  square,  twenty-five  cents  per 
square  foot ;  all  above  that,  fifty  cents  per  square  foot. 

555.  Cast  polished  plate-glass,  silvered,  or  looking-glass  plates, 
not  exceeding  ten  by  fifteen  inches  square, four  cents  per  square  foot; 
above  that,  and  not  exceeding  sixteen  by  twenty-four  inches  square, 
six  cents  per  square  foot ;  above  that,  and  not  exceeding  twenty-four 
by  thirty  inches  square,  ten  cents  per  square  foot ;  above  that,  and 
not  exceeding  twenty-four  by  sixty  inches  square,  thirty-five  cents 
per  square  foot ;  all  above  that,  sixty  cents  per  square  foot. 


ACT  OF  MAKCH  3,  1883.  127 

Schedule  B.— Earthenware  and  Glassware.— Continued. 

556.  But  no  looking-glass  plates  or  plate-glass,   silvered,  when 
framed,  shall  pay  a  less  rate  of  duty  than  that  imposed  upon  similar 
glass  of  like  description  not  framed,  but  shall  be  liable  to  pay,  in  ad- 
dition thereto,  thirty  per  centum  ad  valorem  upon  such  frames. 

557.  Porcelain  and  Bohemian  glass,  chemical  glassware,  painted 
glassware,  stained  glass,  and  all  other  manufactures  of  glass  or  of 
which  glass  shall  be  the  component  material  of   chief  value,  not 
specially  enumerated  or  provided  for  in  this  act,  forty-five  per  cen- 
tum ad  valorem. 

Schedule  C.— Metals. 

558.  Iron  ore,  including  manganiferous  iron  ore,  also  the  dross  or 
residuum  from  burnt  pyrites,  seventy-five  cents  per  ton.     Sulphur 
ore,  as  pyrites,  or  sulphuret  of  iron  in  its  natural  state,  containing 
not  more  than  three  and  one-half  per  centum  of  copper,  seventy- five 
cents  per  ton :  Provided,  That  ore  containing  more  than  two  per  cen- 
tum of  copper,  shall  pay,  in  addition  thereto,  two  and  one-half  cents 
per  pound  for  the  copper  contained  therein. 

559.  Iron  in  pigs,  iron  kentledge,  spiegeleisen,  wrought  and  cast 
scrap-iron,  and  scrap-steel,  three  tenths  of  one  cent  per  pound;  but 
nothing  shall  be  deemed  scrap  iron  or  scrap-steel  except  waste  or 
refuse  iron  or  steel  that  has  been  in  actual  use  and  is  fit  only  to  be 
remaimfactured. 

560.  Iron  railway-bars,  weighing  more  than  twenty -five  pounds 
to  the  yard,  seven-tenths  of  one  cent  per  pound. 

561.  Steel  railway-bars  and  rail  way -bars  made  in  part  of  steel, 
weighing  more  than  twenty-five  pounds  to  the  yard,  seventeen  dol- 
lars per  ton. 

562.  Bar-iron,  rolled  or  hammered,  comprising  flats  not  less  than 
one  inch  wide,  nor  less  than  three-eighths  of  one  inch  thick,  eight- 
tenths  of  one  cent  per  pound ;  comprising  round  iron  not  less  than 
three-fourths  of  one  inch  in  diameter,  and  square  iron  not  less  than 
three-fourths  of  one  inch  square,  one  cent  per  pound ;  comprising 
flats  less  than  one  inch  wide,  or  less  than  three-eighths  of  one  inch 
thick ;  round  iron  less  than  three-fourths  of  one  inch  and  not  less 
than  seven-sixteenths  of  one  inch  in  diameter,  and  square  iron  less 
than  three-fourths  of  one  inch  square,  one  and  one-tenth  of  one  cent 
per  pound :  Provided,  That  all  iron  in  slabs,  blooms,  loops,  or  other 
forms  less  finished  than  iron  in  bars,  and  more  advanced  than  pig 
iron,  except  castings,  shall  be  rated  as  iron  in  bars,  and  pay  a  duty 
accordingly :  and  none  of  the  above  iron  shall  pay  a  less  rate  of 
duty   than  thirty-five  per  centum   ad  valorem:   Provided  further, 
That  all  irons  bars,  blooms,  billets,  or  sizes  or  shapes  of  any  kind, 


128  DIGEST   OF   THE   TAEIFF   LAWS. 

Schedule  C.— Metals.— Continued. 

in  the  manufacture  of  which  charcoal  is  used  as  fuel,  shall  be  sub- 
ject to  a  duty  of  twenty-two  dollars  per  ton. 

563.  Iron  or  steel  tee  rails,  weighing  not  over  twenty-five  pounds 
to  the  yard,  nine- tenths  of  one  cent  per  pound ;  iron  or  steel  flat 
rails,  punched,  eight-tenths  of  one  cent  per  pound. 

564.  Eound  iron,  in  coils  or  rods,  less  than  seven-sixteenths  of 
one  inch  in  diameter,  and  bars  or  shapes  of  rolled  iron  not  specially 
enumerated  or  provided  for  in  this  act,  one  and  two-tenths  of  one 
cent  per  pound. 

565.  Boiler  or  other  plate  iron,  sheared  or  unsheared,  skelp-iron, 
sheared  or  rolled  in  grooves,  one  and  one-fourth  cents  per  pound ; 
sheet  iron,  common  or  black,  thinner  than  one  inch  and  one-half  and 
not?  thinner  than  number  twenty  wire  guage,  one  and  one-tenth  of 
one  cent  per  pound ;  thinner  than  number  twenty  wire  gauge  and 
not  thinner  than  number  twenty-five  wire  gauge,  one  and  two-tenths 
of  one  cent  per  pound  ;  thinner  than  number  twenty-five  wire  guage 
and  not  thinner  than  number  twenty-nine  wire  gauge,  one  and  five- 
tenths  of  one  cent  per  pound;   thinner  than  number  twenty-nine 
wire  guage,  and  all  iron  commercially  known  as  common  or  black 
taggers  iron,  whether  put  up  in  boxes  or  bundles  or  not,  thirty  per 
centum  ad  valorem :  And  provided,  That  on  all  such  iron  and  steel 
sheets  or  plates  aforesaid  excepting  on  what  are  known  commercially 
as  tin-plates,  terne-plates,  and  taggers-tin,  and  hereafter  provided 
for,  when  galvanized  or  coated  with  zinc  or  spelter,  or  other  metals, 
or  any  alloy  of  those  metals,  three  fourths  of  one  cent  per  pound 
additional. 

566.  Polished,  planished,  or  glanced  sheet-iron,  or  sheet-steel,  by 
whatever  name  designated,  two  and  one-half  cents  per  pound :  Pro- 
vided, That  plate  or  sheet  or  taggers  iron,  by  whatever  name  desig- 
nated, other  than  the  polished,  planished,  or  glanced  herein  provided 
for,  which  has  been  pickled  or  cleaned  by  acid,  or  by  any  other 
material  or  process,  and  which  is  cold  rolled,  shall  pay  one-quarter 
cent  per  pound  more  duty  than  the  corresponding  gauges  of  common 
or  black  sheet  or  taggers  iron. 

567.  Iron  or  steel  sheets,  or  plates,  or  taggers  iron,  coated  with 
tin  or  lead,  or  with  a  mixture  of  which  these  metals  is  a  component 
part,  by  the  dipping  or  any  other  process,  and  commercially  known 
as  tin  plates,  terne  plates,  and  taggers  tin,  one  cent  per  pound ; 
corrugated  or  crimped  sheet  iron  or  steel,  one  and  four-tenths  of  one 
cent  per  pound.     (346.) 

568.  Hoop,  or  band,  or  scroll,  or  other  iron,  eight  inches  or  less 
in  width,  and  not  thinner  than  number  ten  wire  guage,  one  cent  per 
pound ;  thinner  than  number  ten  wire  guage  and  not  thinner  than 
number  twenty  wire  guage,  one  and  two-tenths  of  one  per  cent  per 
pound ;  thinner  than  number  twenty  wire  guage,  one  and  four-tenths 


ACT  OF   MARCH  3,  1883.  129 

Schedule  C.— Metals.— Continued. 

of  one  cent  per  pound:  Provided,  That  all  articles  not  specially 
enumerated  or  provided  for  in  this  act,  whether  wholly  or  partly 
manufactured,  made  from  sheet,  plate,  hoop,  band,  or  scroll  iron 
herein  provided  for,  or  of  which  such  sheet,  plate,  hoop,  band,  or 
scroll  iron  shall  be  the  material  of  chief  value,  shall  pay  one-fourth 
of  one  cent  per  pound  more  duty  than  that  imposed  on  the  iron  from 
which  they  are  made,  or  which  shall  be  such  material  of  chief  value. 

569.  Iron  and  steel  cotton-ties,  or  hoops  for  baling  purposes,  not 
thinner  than  number  twenty  wire  gauge,  thirty-five  per  centum  ad 
valorem. 

570.  Oast-iron  pipe  of  every  description,  one  cent  per  pound. 

571.  Oast-iron  vessels,   plates,   stove-plates,  andirons,  sadirons, 
tailors'  irons,  hatters'  irons,  and  castings  of  iron,  not  specially  enu- 
merated or  provided  for  in  this  act,  one  and  one-quarter  of  one  cent 
per  pound. 

572.  Out  nails  and  spikes,  of  iron  or  steel,  one  and  one-quarter  of 
one  cent  per  pound. 

573.  Out  tacks,  brads,  or  sprigs,  not  exceeding  sixteen  ounces  to 
the  thousand,  two  and  one-half  cents  per  thousand ;  exceeding  six- 
teen ounces  to  the  thousand,  three  cents  per  pound. 

574.  Iron  or  steel  railway  fish-plates,  or  splice-bars,  one  and  one- 
fourth  of  one  cent  per  pound. 

575.  Malleable  iron  castings,  not  specially  enumerated  or  provided 
for  in  this  act,  two  cents  per  pound. 

576.  Wrought  iron  or  steel  spikes,  nuts,  and  washers,  and  horse, 
mule,  or  ox  shoes,  two  cents  per  pound. 

577.  Anvils,  anchors  or  parts  thereof,  mill-irons  and  mill-cranks, 
of  wrought  irons  and  .wf ought-iron  for  ships,  and  forgings  of  iron 
and   steel,   for   vessels,   steam-engines,   and    locomotives,   or  parts 
thereof,  weighing  each  twenty-five  pounds  or  more,  two  cenfs  per 
pound. 

578.  Iron  or  steel  rivets,  bolts,  with  or  without  threads  or  nuts, 
or  bolt  blanks,  and  finished  hinges  or  hinge-blanks,  two  and  one-half 
of  one  cent  per  pound. 

579.  Iron  or  steel  blacksmiths'  hammers  and  sledges,  track-tools, 
wedges,  and  crowbars,  two  and  one-half  of  one  cent  per  pound. 

580.  Iron  or  steel  axles,  parts  thereof,  axle-bars,  axle-blanks,  or 
forgiugs  for  axles,  without  reference  to  the  stage  or  state  of  manu- 
facture, two  and  one-half  of  one  cent  per  pound. 

581.  Forgings  of  iron  and  steel,  or  forged  iron,  of  whatever  shape, 
or  in  whatever  stage  of  manufacture,  not  specially  enumerated  or 
provided  for  in  this  act,  two  and  one-half  cents  per  pound. 


130  DIGEST   OF  THE   TARIFF   LAWS. 

Schedule  C.—  Metals.— Continued. 

582.  Horseshoe-nails,   hob-nails,   and   wire  nails,  and  all  other 
wrought-iron  or  steel  nails,  not  specially  enumerated  or  provided 
for  in  this  act,  four  cents  per  pound. 

583.  Boiler  tubes,  or  flues,  or  stays,  of  wrought-iron  or  steel,  three 
cents  per  pound. 

584.  Other  wrought  iron  or  steel  tubes  or  pipes,  two  and  one- 
quarter  cents  per  pound. 

585.  Chain  or  chains  of  all  kinds,  made  of  iron  or  steel,  not  less 
than  three-fourths  of  one  inch  in  diameter,  one  and  three-quarter 
cents  per  pound ;  less  than  three-fourths  of  one  inch  and  not  less 
than  three-eighths  of  one  inch  in  diameter,  two  cents  per  pound; 
less  than  three-eighths  of  one  inch  in  diameter,  two  and  one-half 
cents  per  pound. 

586.  Cross-cut  saws,  eight  cents  per  linear  foot. 

587.  Mill,  pit,  and  drag  saws,  not  over  nine  inches  wide,  ten  cents 
per  linear  foot ;  over  nine  inches  wide,  fifteen  cents  per  linear  foot. 

588.  Circular  saws,  thirty  per  centum  ad  valorem. 

589.  Hand,  back,  and  all  other  saws,  not  specially  enumerated  or 
provided  for  in  this  act,  forty  per  centum  ad  valorem. 

590.  Files,  file  blanks,  rasps,  and  floats  of  all  cuts  and  kinds,  four 
inches  in  length  and  under,  thirty-five  cents  per  dozen;  over  four  inches 
in  length  and  under  nine  inches,  seventy -five  cents  per  dozen  ;  nine 
inches  in  length  and  under  fourteen  inches,  one  dollar  and  fifty  cents 
per  dozen  ;  fourteen  inches  in  length  and  over,  two  dollars  and  fifty 
cents  per  dozen. 

591.  Steel  ingots,  cogged  ingots,  blooms,  and  slabs,  by  whatever 
process  made  ;  die  blocks  or  blanks  ;  billets  and  bars  and  tapered  or 
beveled  bars ;  bands,  hoops,   strips,  and  sheets  of  all  gauges  and 
widths ;  plates  of  all  thicknesses  and  widths  ;  steamer,  crank,  and 
other  'shafts  ;  wrist  or  crank  pins  ;  connecting-rods  and  piston-rods  ; 
pressed,  sheared,  or  stamped  shapes,  or  blanks  of  sheet  or  plate 
steel,  or  combination  of  steel  and  iron,  punched  or  not  punched ; 
hammer-molds  or  swaged  steel ;  gun-molds,  not  in  bars  ;  alloys  used 
as  substitutes  for  steel  tools  ;  all  descriptions  and  shapes  of  dry  sand, 
loam,  or  iron-molded  steel  castings,  all  of  the  above  classes  of  steel 
not  otherwise  specially  provided  for  in  this  act,  valued  at  four  cents 
a  pound  or  less,  forty -five  per  centum  ad  valorem  ;  above  four  cents  a 
pound  and  not  above  seven  cents  per  pound,  two  cents  per  pound ; 
valued  above  seven  cents  and  not  above  ten  cents  per  pound,  two 
and  three-fourths  cents  per  pound ;  valued  at  above  ten  cents  per 
pound,  three  and  one-fourth  cents  per  pound :     Provided,  That  on 
all  iron  or  steel  bars,  rods,  strips,  or  steel  sheets,  of  whatever  shape, 
and  on  all  iron  or  steel  bars  of  irregular  shape  or  section,  cold-rolled, 
cold-hammered,  or  polished  in  any  way  in  addition  to  the  ordinary 
process  of  hot-rolling  or  hammering,  there  shall  be  paid  one-fourth 


ACT  OF  M4KGH  3,  1883.  131 

Schedule  C.— Metals.— Continued. 

cent  per  pound,  in  addition  to  the  rates  provided  in  this  act ;  and  on 
steel  circular  saw  plates  there  shall  be  paid  one  cent  per  pound  in 
addition  to  the  rate  provided  in  this  act. 

592.  Iron  or  steel  beams,  girders,  joists,   angles,  channels,  car- 
truck  channels,   TT,   columns  and  posts,  or  parts  or  sections  of 
columns  and  posts,  deck  and  bulb  beams,  and  building  forms,  together 
with  all  other  structural  shapes  of  iron  or  steel,  one  and  one-fourth  of 
one  cent  per  pound. 

593.  Steel  wheels   and   steel-tired  wheels  for  railway  purposes, 
whether  wholly  or  partly  finished,  and  iron  or  steel  locomotive,  car,  . 
and  other  railway  tires,  or  parts  thereof,  wholly  or  partly  manufac- 
tured, two  and  one-half  of  one  cent  per  pound  ;  iron  or  steel  ingots, 
cogged  ingots,  blooms  or  blanks  for  the  same,  without  regard  to  the 
degree  of  manufacture,  two  cents  per  pound. 

594.  Iron  or  steel  rivet,  screw,  nail,  and  fence,  wire  rods,  round, 
in  coils  and  loops,  not  lighter  than  number  five  wire  gauge,  valued  at 
three  and  one-half  cents  or  less  per  pound,  six-tenths  of  one  cent  per 
pound.     Iron  or  steel,  flat  with  longitudinal  ribs  for  the  manufacture 
of  fencing,  six-tenths  of  a  cent  per  pound. 

595.  Screws,  commonly  called  wood  screws,  two  inches  or  over 
in  length,  six  cents  per  pound ;  one  inch  and  less  than  two  inches  in 
length,  eight  cents  per  pound ;  over  one-half  inch  and  less  than  one 
inch  in  length,  ten  cents  per  pound ;  one-half  inch  and  less  in  length, 
twelve  cents  per  pound. 

596.  Iron  or  steel  wire,  smaller  than  number  five  and  not  smaller 
than  number  ten   wire  gauge,  one  and  one-half  cents  per  pound ; 
smaller  than  number  ten  and  not  smaller  than  number  sixteen  wire 
gauge,  two  cents  per  pound ;  smaller  than  number  sixteen  and  not 
smaller  than  number  twenty-six  wire  gauge,  two  and  one-half  cents 
per  pound ;  smaller  than  number  twenty-six  wire  gauge,  three  cents 
per  pound :  Provided,  That  iron  or  steel  wire  covered  with  cotton, 
silk,  or  other  material,  and  wire  commonly  known  as  crinoline,  corset, 
and  hat  wire,  shall  pay  four  cents  per  pound  in  addition  to  the  fore- 
going rates  :  And  provided  further,  That  no  article  made  from  iron  or 
steel  wire,  or  of  which  iron  or  steel  wire  is  a  component  part  of  chief 
value,  shall  pay  a  less  rate  of  duty  than  the  iron  or  steel  wire  from 
which  it  is  made  either  wholly  or  in  part :  And  provided  further.  That 
iron  or  steel  wire-cloths,  and  iron  or  steel  wire-nettings,  made  in  meshes 
of  any  form,  shall  pay  a  duty  equal  in  amount  to  that  imposed  on  iron 
or  steel  wire  of  the  same  gauge,  and  two  cents  per  pound  in  addition 
thereto.     There  shall  be  paid  on  galvanized  iron  or  steel  wire  (ex- 
cept fence  wire),  one-half  of  one  cent  per  pound  in  addition  to  the 
rate  imposed  on  the  wire  of  which  it  is  made.     On  iron  wire  rope 
and  wire  strand,  one  cent  per  pound  in  addition  to  the  rates  imposed 
on  the  wire  of  which  it  is  made.    On  steel  wire  rope  and  wire  strand, 


132  DIGEST  OF  THE  TARIFF  LAWS. 

Schedule  C. — Metals. — Continued. 

two  cents  per  pound  in  addition  to  the  rates  imposed  on  the  wire  of 
which  it  is  made. 

597.  Steel,  not  specially  enumerated  or  provided  for  in  this  act, 
forty-five  per  centuin*ad  valorem  :  Provided,  That  all  metal  produced 
from  iron  or  its  ores,  which  is  cast  and  malleable,  of  whatever  de- 
scription or  form,  without  regard  to  the  percentage  of  carbon  con- 
tained therein,  whether  produced  by  cementation,  or  converted,  cast, 
or  made  from  iron  or  its  ores,  by  the  crucible,  Bessemer,  pneumatic, 
Thomas-Gilchrist,  basic,  Siemens-Martin,  or  open-hearth  process,  or  by 
the  equivalent  of  either,  or  by  the  combination  of  two  or  more  of  the 
processes,  or  their  equivalents,  or  by  any  fusion  or  other  process 
which  produces  from   iron  or  its  ores  a  metal  either   granular  or 
fibrous  in  structure,  which  is  cast  and  malleable,  excepting  what  is 
known  as  malleable  iron  castings,  shall  be  classed  and  denominated 
as  steel. 

598.  No  allowance  or  reduction  of  duties  for  partial  loss  or  damage 
in  consequence  of  rust  or  of  discoloration  shall  be  made  upon  any 
description  of  iron  or  steel,  or  upon  any  partly  manufactured  article 
of  iron  or  steel,  or  upon  any  manufacture  of  iron  and  steel. 

599.  Argentine,  albata,  or  German  silver,  unmanufactured,  twenty- 
five  per  centum  ad  valorem. 

600.  Copper,  imported  in  the  form  of  ores,  two  and  one-half  cents 
on  each  pound  of  fine  copper  contained  therein ;  regulus  of  and 
black  or  coarse  copper,  and  copper  cement,  three  and  one-half  cents 
on  each  pound  of  fine  copper  contained  therein  ;  old  copper,  fit  only 
for  remanufacture,  clippings  from  .new  copper,  and  all  composition 
metal  of  which  copper  is  a  component  material  of  chief  value  not 
specially  enumerated  or  provided  for  in  this  act,  three  cents  per 
pound ;  copper  in  plates,  bars,  ingots,  Chili  or  other  pigs,  and  in 
other  forms,  not  manufactured,  or  enumerated  in  this  act,  four  cents 
per  pound ;  in  rolled  plates,  called  brazier's  copper,   sheets,  rods, 
pipes,  and  copper  bottoms,  and  all  manufactures  of  copper,  or  of 
which  copper  shall  be  a  component  of  chief  value,  not  specially 
enumerated  or  provided  for  in  this  act,  thirty-five  per  centum  ad 
valorem. 

601.  Brass,  in  bars  or  pig,  old  brass,  and  clippings  from  brass  or 
Dutch  metal,  one  and  one-half  cent  per  pound. 

602.  Lead  ore,  and  lead  dross,  one  and  one-half  cent  per  pound. 

603.  Lead,  in  pigs  and  bars,  molten  and  old  refuse  lead  run  into 
blocks  and  bars,  and  old  scrap  lead,  fit  only  to  be  remanufactured, 
two  cents  per  pound. 

604.  Lead,  in  sheets,  pipes,  or  shot,  three  cents  per  pound. 

605.  Nickel,  in  ore,  matte,  or  other  crude  form  not  ready  for  con- 
sumption in  the  arts,  fifteen  cents  per  pound  on  the  nickel  contained 
therein. 


ACT  OF  MARCH  3,  1883.  133 

Schedule  C. — Metals. — Continued. 

606.  Nickel,  nickel  oxide,  alloy  of  any  kind  in  which  nickel  is  the 
element  of  chief  value,  fifteen  cents  per  pound. 

607.  Zinc,  spelter,  or  tntenegue,  in  blocks  or  pigs,  and  old  worn-out 
zinc,  fit  only  to  be  remanufactured,  one  and  one-half  cent  per  pound; 
zinc,  spelter,  or  tutenegue  in  sheets,  two  and  one-half  cents  per  pound. 

608.  Sheathing,  or  yellow  metal,  not  wholly  of  copper,  nor  wholly 
nor  in  part  of  iron,  ungalvauized,  in  sheets,  forty-eight  inches  long 
and  fourteen  inches  wide,  and  weighing  from  fourteen  to  thirty-four 
ounces  per  square  foot,  thirty-five  per  centum  ad  valorem. 

609.  Antimony,  as  regains  or  metal,  ten  per  centum  ad  valorem. 

610.  Bronze  powder,  fifteen  per  centum  ad  valorem. 

611.  Cutlery,  not  specially  enumerated  or  provided  for  in  this  act, 
thirty-five  per  centum  ad  valorem. 

612.  Dutch  or  bronze  metal,  in  leaf,  ten  per  centum  ad  valorem. 

613.  Steel  plates,  engraved,  stereotype  plates,  and  new  types, 
twenty-five  per  centum  ad  valorem. 

614.  Gold-leaf,  one  dollar  and  fifty  cents  per  package  of  five  hun- 
dred leaves. 

615.  Hollow-ware,  coated,  glazed,  or  tinned,  three  cents  per  pound. 

616.  Muskets,  rifles,  and  other  fire-arms,  not  specially  enumerated 
or  provided  for  in  this  act,  twenty-five  per  centum  ad  valorem. 

617.  All  sporting  breach  loading  shot-guns,  and  pistols  of  all 
kinds,  thirty-five  per  centum  ad  valorem. 

618.  Forged  shot-gun  barrels,  rough-bored,  ten  per  centum  ad 
valorem. 

619.  Needles  for  knitting  or  sewing    machines,  thirty-five  per 
centum  ad  valorem. 

620.  Needles,  sewing,  darning,  knitting,  and  all  others  not  spe- 
cially enumerated  or  provided  for  in  this  act,  twenty-five  per  centum 
ad  valorem. 

621.  Pen-knives,  pocket-knives,  of  all  kinds,  and  razors,  fifty  per 
centum  ad  valorem  ;  swords,  sword  blades,  and  side-arms,  thirty -five 
per  centum  ad  valorem. 

622.  Pens,  metallic,  twelve  cents  per  gross ;  pen-holder-tips  and 
pen-holders,  or  parts  thereof,  thirty  per  centum  ad  valorem. 

623.  Pins,  solid-head  or  other,  thirty  per  centum  ad  valorem. 

624.  Britannia  ware,  and  plated  and  gilt  articles  and  wares  of  all 
kinds,  thirty-five  per  centum  ad  valorem. 

625.  Quicksilver,  ten  per  centum  ad  valorem.     (353.) 

626.  Silver-leaf,  seventy-five  cents  per  package  of  five  hundred 
leaves. 

627.  Type  metal,  twenty  per  centum  ad  valorem. 


134  DIGEST  OF  THE  TARIFF  LAWS. 

Schedule  C.— Metals.— Continued. 

628.  Chroinate  of  iron,  or  chromic  ore,  fifteen   per  centum  ad 
valorem. 

629.  Mineral  substances  in  a  crude  state  and  metals  unwrought, 
not  specially  enumerated  or  provided  for  in  this  act,  twenty  per 
centum  ad  valorem. 

630.  Manufactures,  articles,  or  wares,  not  specially  enumerated  or 
provided  for  in  this  act,  composed  wholly  or  in  part  of  iron,  steel,  cop- 
per, lead,  nickel,  pewter,  tin,  zinc,  gold,  silver,  platinum,  or  any 
other  metal,  and  whether  partly  or  wholly  manufactured,  forty-five 
per  centum  ad  valorem. 

Schedule  D. — Wood  and  Woodenwares. 

631.  Timber,  hewn  and  sawed,  and  timber  used  for  spars  and  in 
building  wharves,  twenty  per  centum  ad  valorem. 

632.  Timber,  squared  or  sided,  not  specially  enumerated  or  pro- 
vided for  in  this  act,  one  cent  per  cubic  foot. 

633.  Sawed  boards,  plank,  deals,  and  other  lumber  of  hemlock, 
white-wood,  sycamore,  and  bass  wood,  one  dollar  per  one  thousand 
feet,  board  measure  ;  all  other  articles  of  sawed  lumber,  two  dollars 
per  one  thousand  feet,  board  measure.     But  when  lumber  of  any 
sort  is  planed  or  finished,  in  addition  to  the  rates  herein  provided, 
there  shall  be  levied  and  paid  for  each  side  so  planed  or  finished, 
fifty  cents  per  one  thousand  feet,  board  measure. 

634.  And  if  planed  on  one  side  and  tougued  and  grooved,  one 
dollar  per  thousand  feet,  board  measure. 

635.  And  if  planed  on  two  sides,  and  tongued  and  grooved,  one 
dollar  and  fifty  cents  per  one  thousand  feet,  board  measure. 

636.  Hubs  for  wheels,  posts,  last-blocks,  wagon-blocks,  ore-blocks, 
gun-blocks,  heading-blocks,  and  all  like  blocks  or  sticks,  rough-hewn 
or  sawed  only,  twenty  per  centum  ad  valorem. 

637.  Staves  of  wood  of  all  kinds,  ten  per  centum,  ad  valorem. 

638.  Pickets  and  palings,  twenty  per  centum  ad  valorem. 

639.  Laths,  fifteen  cents  per  one  thousand  pieces. 

640.  Shingles,  thirty-five  cents  per  one  thousand. 

641.  Pine  clapboards,  two  dollars  per  one  thousand. 

642.  Spruce  clapboards,  one  dollar  and  fifty  cents  per  one  thous- 
and. 

643.  House  or  cabinet  furniture,  in  piece  or  rough,  and  not  finished, 
thirty  per  centum  ad  valorem. 

644.  Cabinet  ware  and  house  furniture,  finished,  thirty-five  per 
centum  ad  valorem. 

645.  Casks  and  barrels,  empty,  sugar-box  shooks,  and  packing- 
boxes,  and  packing-box  shooks,  of  wood,  not  specially  enumerated  or 
provided  for  in  this  act,  thirty  per  centum  ad  valorem. 


ACT  OF  MARCH  3,  1883.  135 

Schedule  D. — Wood  and  Woodenware.— Continued. 

646.  Manufactures  of  cedar- wood,  grauadilla,  ebony,  mahogany, 
rose  wood,  and  satin  wood,  thirty-five  per  centum  ad  valorem. 

647.  Manufactures  of  wood,  of  which  wood  is  the  chief  component 
part,  not  specially  enumerated  or  provided  for  in  this  act,  thirty-five 
per  centum  ad  valorem. 

648.  Wood,  unmanufactured,  not  specially  enumerated  or  pro- 
vided for  in  this  act,  twenty  per  centum  ad  valorem. 

Schedule  E.— Sugar** 

649.  All  sugars  not  above  No.  13  Dutch  standard  in  color  shall 
pay  duty  on  their  polariscopic  test  as  follows,  viz  : 

650.  All  sugars  not  above  No.  13  Dutch  standard  in  color,  all 
tank  bottoms,  sirups  of  cane  juice  or  of  beet  juice,  melada,  concen- 
trated  melada,  concrete  and  concentrated   molasses,  testing  by  the 
polariscope  not  above  seventy-five  degrees,  shall  pay  a  duty  of  one 
and  forty-hundreths  cents  per  pound,  and  for  every  additional  de- 
gree or  fraction  of  a  degree  shown  by  the  polariscope  test,  they  shall 
pay  four-hundreths  of  a  cent  per  pound  additional.     (See  Paragraph 
359.) 

651.  All  sugars  above  No.  13  Dutch  standard  in  color  shall  be 
classified  by  the  Dutch  standard  of  color,  and  pay  duty  as  follows, 
namely : 

652.  All  sugar  above  No.  13  and  not  above  No.  16  Dutch  stan- 
dard, two  and  seveuty-five-hundredths  cents  per  pound. 

653.  All  sugar  above  No.  16  and  not  above  No.  20  Dutch  stan- 
dard, three  cents  per  pound. 

654.  All  sugars  above  No.  20  Dnteh  standard,  three  and  fifty  - 
hundredths  cents  per  pound. 

655.  Molasses  testing  not  above  fifty- six  degrees  by  the  Polari- 
scope, shall  pay  a  duty  of  four  cents  per  gallon ;  molasses  testing 
above  fifty  six  degrees,  shall  pay  a  duty  of  eight  cents  per  gallon. 

656.  Sugar  candy,  not  colored,  five  cents  per  pound. 

657.  All  other  confectionery,  not  specially  enumerated  or  provided 
for  in  this  act,  made  wholly  or  in  part  of  sugar,  and  on  sugars  after 
being  refined,  when  tinctured,  colored,  or  in   any  way  adulterated, 
valued  at  thirty  cents  per  pound  or  less,  ten  cents  per  pound. 

658.  Confectionery  valued  above  thirty  cents  per  pound,  or  when 
sold  by  the  box,  package,  or  otherwise  than  by  the  pound,  fifty  per 
centum  ad  valorem. 


*  That  in  respect  of  all  articles  mentioned  in  schedule  E  of  section  6  of 
this  act,  this  act  shall  take  effect  on  and  after  the  first  day  of  June,  Anno 
Domini  eighteen  hundred  and  eighty-three.  (Paragraph  1253.) 

See  Paragraphs  143  and  144  respecting  standards. 


136  DIGEST  OF  THE  TARIFF  LAWS. 


Schedule  F. — Tobacco. 

659.  Cigars,  cigarettes,  and  cheroots  of  all  kinds,  two  dollars  and 
fifty  cents  per  pound  and  twenty-five  per  centum  ad  valorem  ;  but 
paper  cigars  and  cigarettes,  including  wrappers,  shall  be  subject  to 
the  same  duties  as  are  herein  imposed  upon  cigars.    (Sec  Paragraphs 
68-324-377  and  401.) 

660.  Leaf  tobacco,  of  which  eighty-five  per  cent,  is  of  the  requisite 
size  and  of  the  necessary  fineness  of  texture  to  be  suitable  for  wrap- 
pers, and  of  which  more  than  one  hundred  leaves   are  required   to 
weigh   a  pound,  if  not  stemmed,  seventy-five  cents  per  pound ;  if 
stemmed,  one  dollar  per  pound. 

661.  All  other  tobacco  in  leaf,  unmanufactured,  and  not  stemmed, 
thirty -five  cents  per  pound. 

662.  Tobacco-stems,  fifteen  cents  per  pound. 

663.  Tobacco,   manufactured,   of  all  descriptions,  and  stemmed 
tobacco,  not  specially  enumerated,  -or  provided  for  in   this  act,  forty 
cents  per  pound.     (See  Paragraphs  322-323-375-376  and  401.) 

664.  Snuff  and  snuff-flour,  manufactured  of  tobacco,  ground,  dry, 
or  damp,  and  pickled,  scented  or  otherwise,  of  all  descriptions,  fifty 
cents  per  pound.     (See  Paragraphs  322-323-375-376  and  401.) 

665.  Tobacco,  unmanufactured,  not  specially  enumerated  or  pro- 
vided for  in  this  act,  thirty  per  centum  ad  valorem. 

Schedule  G. — Provisions. 

666.  Animals,  live,  twenty  per  centum  ad  valorem. 

667.  Beef  and  pork,  one  cent  per  pound. 

668.  Hams  and  bacon,  two  cents  per  pound. 

669.  Meat,  extract  of,  twenty 'per  centum  ad  valorem. 

670.  Cheese,  four  cents  per  pound. 

671.  Butter,  and  substitutes  therefor,  four  cents  per  pound. 

672.  Lard,  two  cents  per  pound. 

673.  Wheat,  twenty  cents  per  bushel. 

674.  Eye  and  barley,  ten  cents  per  bushel. 

675.  Barley,  pearled,  patent,  or  hulled,  one-half  cent  per  pound. 

676.  Barley  malt,  per  bushel  of  thirty-four  pounds,  twenty  cents. 

677.  Indian  corn  or  maize,  ten  cents  per  bushel. 

678.  Oats,  ten  cents  per  bushel. 

679.  Corn-meal,  ten  cents  per  bushel  of  forty-eight  pounds. 

680.  Oat-meal,  one-half  cent  per  pound. 

681.  Eye-flour,  one-half  cent  per  pound. 

682.  Wheat-flour,  twenty  per  centum  ad  valorem. 


ACT  OF  MARCH  3,   1883.  137 

Schedule  G. — Provision s. — Continued. 

683.  Potato  or  com  starch,  two  cents  per  pound  5  rice  starch,  two 
and  a  half  cents  per  pound;  other  starch,  two  and  a  half  cents  per 
pound. 

684.  Rice,  cleaned,  two    and    one-fourth  cents  per  pound;    un- 
cleaned,  one  arid  one-half  cents  per  pound.     (See  Paragraph  1.) 

685.  Paddy,  one  and  one-fourth  cents  per  pound. 

686.  Rice-flour  and  rice  meal,  twenty  per  centum  ad  valorem. 

687.  Hay,  two  dollars  per  ton. 

688.  Honey,  twenty  cents  per  gallon. 

689.  Hops,  eight  cents  per  pound.     (342.) 

690.  Milk,  preserved  or  condensed,  twenty  per  centum  ad  va- 
lorem. 

Fish: 

691.  Mackerel,  one  cent  per  pound. 

692.  Herrings,  pickled  or  salted,  one-half  of  one  cent  per  pound. 

693.  Salmon,  pickled,  one  cent  per  pound ;  other  fish,  pickled,  in 
barrels,  one  cent  per  pound. 

694.  Foreign-caught  fish,  imported  otherwise  than  in  barrels  or 
half  barrels,  whether  fresh,  smoked,  dried,   salted,  or  pickled,  not 
specially  enumerated  or  provided  for  in  this  act,  fifty  cents  per  hun- 
dred pounds. 

695.  Anchovies  and  sardines,  packed  in  oil  or  otherwise,  in  tin 
boxes  measuring  not  more  than  five  inches  long,  four  inches  wide, 
and  three  and  one-half  inches  deep,  ten  cents  per  whole  box ;  in  half 
boxes,  measuring  not  more  than  five  inches  long,  four  inches   wide, 
and  one  and  five-eighths   deep,  five  cents  each;  in  quarter  boxes 
measuring  not  more  than  four  inches  and  three-quarters  long,  three 
and  one-half  inches  wide,  and  one  and  a  quarter  deep,  two  and  one- 
half  cents  each  ;  when  imported  in  any  other  form,  forty  per  centum 
ad  valorem.     (347.) 

696.  Fish  preserved  in  oil,  except  anchovies  and  sardines,  thirty 
per  centum  ad  valorem. 

697.  Salmon,  and  all  other  fish,  prepared  or  preserved,  and  pre- 
pared meats  of  all  kinds,  not  specially  enumerated  or  provided  for  in 
this  act,  twenty-five  per  centum  ad  valorem. 

698.  Pickles   and   sauces,  of  all  kinds,  not  otherwise  specially 
enumerated   or  provided  for  in  this  act,  thirty-five  per  centum  ad 
valorem. 

699.  Potatoes,  fifteen  cents  per  bushel  of  sixty  pounds. 

700.  Vegetables,  in  their  natural   state,  or  in   salt  or  brine,  not 
specially  enumerated  or  provided  for  in  this  act,  ten  per  centum  ad 
valorem. 


138  DIGEST  OF  THE  TARIFF  LAWS. 

Schedule  G. — Provisions. — Continued. 

701.  Vegetables,  prepared  or  preserved,  of  all  kinds,  not  other- 
wise provided  for,  thirty  per  centum  ad  valorem. 

702.  Chicory  root,  ground  or  unground,  burnt  or  prepared,  two 
cents  per  pound. 

703.  Vinegar,  seven  and  one-half  cents  per  gallon.     The  standard 
for  vinegar  shall  be  taken  to  be  that  strength  which  requires  thirty- 
five  grains  of  bi- carbonate  of  potash  to  neutralize  one  ounce  Troy  of 
vinegar ;   and  all  import  duties  that  may  by  law  be  imposed  on  vin- 
egar imported  from  foreign  countries  shall  be  collected  according  to 
this  standard.     (See  Paragraph  146.) 

704.  Acorns,  and  dandelion  root,  raw  or  prepared,  and   all  other 
articles  used  or  intended  to  be  used  as  coffee,  or  as  substitutes  there- 
for, not  specially  enumerated  or  provided  for  in  this  act,  two  cents 
per  pound. 

705.  Chocolate,  two  cents  per  pound. 

706.  Cocoa,  prepared  or  manufactured,  two  cents  per  pound. 

Fruits: 

707.  Currants,  Zante  or  other,  one  cent  per  pound. 

708.  Dates,  plums,  and  prunes,  one  cent  per  pound. 

709.  Figs,  two  cents  per  pound. 

710.  Oranges,  in  boxes  of  capacity  not  exceeding  two  and  one- 
half  cubic  feet,  twenty-five  cents  per  box ;  in  one-half  boxes,  capacity 
not  exceeding  one  and  one-fourth  cubic  feet,  thirteen  cents  per  half 
box  ;  in  bulk,  one  dollar  and  sixty  cents  per  thousand  $  in  barrels, 
capacity  not  exceeding    that  of   the  one  hundred  and  ninety-six 
pounds  flour-barrel,  fifty-five  cents  per  barrel. 

711.  Lemons,  in  boxes  of  capacity  not  exceeding  two  and  one- 
half  cubic  feet,  thirty  cents  per  box ;  in  one-half  boxes,  capacity  not 
exceeding  one  and  one-fourth  cubic  feet,  sixteen  cents  per  half  box ; 
in  bulk,  two  dollars  per  thousand. 

712.  Lemons  and  oranges,  in  packages,  not  specially  enumerated 
or  provided  for  in  this  act,  twenty  per  centum  ad  valorem. 

713.  Limes  and  grapes,  twenty  per  centum  ad  valorem. 

714.  Kaisins,  two  cents  per  pound. 

715.  Fruits,  preserved  in  their  own  juices,  and  fruit  juice,  twenty 
per  centum  ad  valorem. 

716.  Comfits,  sweetmeats,  or  fruits  preserved  in  sugar,  spirits, 
sirup,  or  molasses,  not  otherwise  specified  or  provided  for  in  this  act, 
and  jellies  of  all  kinds,  thirty-five  per  centum  ad  valorem. 

Nuts: 

717.  Almonds,  five  cents  per  pound  ;  shelled,  seven  and  one-half 
cents  per  pound  ;  filberts,  and  walnuts,  of  all  kinds,  three  cents  per 
pound. 


ACT  OF  MARCH  3,  1883.  139 

Schedule  G. — Provisions. — Continued. 

618.     Peanuts,  or  ground  beans,  one  cent  per  pound  ;  shelled,  one 
and  one-half  cent  per  pound. 

719.  Nuts,  of  all  kinds,  shelled  or  unshelled,  not  specially  enum- 
erated or  provided  for  in  this  act,  two  cents  per  pound. 

720.  Mustard,  ground  or  preserved,  in  bottles  or  otherwise,  ten 
cents  per  pound. 

Schedule  H. — Liquors. 

721.  Champagne,  and  all  other  sparkling  wines,  in  bottles  con- 
taining each  not  more  than  one  quart  and  more  than  one  pint,  seven 
dollars  per  dozen  bottles ;  containing  not  more  than  one  pint  each 
and  more  than  one-half  pint,  three  dollars  and  fifty  cents  per  dozen 
bottles  ;  containing  one-half  pint  each,  or  less,  one  dollar  and  seventy- 
five  cents  per  dozen  bottles ;    in  bottles  containing  more  than  one 
quart  each,  in  addition  to  seven  dollars  per  dozen  bottles,  at  the  rate 
of  two  dollars  and  twenty-five  cents  per  gallon  on  the  quantity  in 
excess  of  one  quart  bottle. 

722.  Still  wines,  in  casks,  fifty  cents  per  gallon ;  in  bottles,  one 
dollar  and  sixty  cents  per  case  of  one  dozen  bottles  containing  each 
not  more  than  one  quart  and  more  than  one  pint,  or  twenty -four  bot- 
tles containing  each  not  more  than  one  pint  j    and  any  excess  be- 
yond these  quantities  found  in  such  bottles  shall  be  subject  to  a 
duty  of  five  cents  per  pint  or  fractional  part  thereof ;  but  no  separate 
or  additional  duty  sball  be  collected  on  the  bottles :  Provided,  That 
any  wines  imported  containing  more  than  twenty-four  per  centum  of 
alcohol  shall  be  forfeited  to  the  United   States :  Provided  further, 
That  there  shall  be  no  allowance  for  breakage,  leakage,  or  damage 
on  wines,  liquors,  cordials,  or  distilled  spirits.     (338-339.) 

723.  Vermuth,  the  same  duty  as  on  still  wines. 

724.  Wines,  brandy,  and  other  spirituous  liquors   imported  in 
bottles,  shall  be  packed  in  packages  containing  not  less  than  one 
dozen   bottles  in  each  package;    and   all   such  bottles,  except   as 
specially  enumerated  or  provided  for  in  this  act,  shall  pay  an  addi- 
tional duty  of  three  cents  for  each  bottle. 

725.  Brandy,  and  other  spirits   manufactured  or  distilled  from 
grain  or  other  materials  and  not  specially  enumerated  or  provided 
for  in  this  act,  two  dollars  per  proof  gallon  ;  each  and  every  gauge 
or  wine  gallon  of  measurement  shall  be  counted  as  at  least  one  proof 
gallon  ;  and  the  standard  for  determining  the  proof  of  brandy  and 
other  spirits  or  liquors  of  any  kind  imported  shall  be  the  same  as 
that  which  is  defined  in  the  laws  relating  to  internal  revenue;  but 
any  brandy   or  other  spirituous  liquors  imported  in  casks  of  less 
capacity  than  fourteen  gallons  shall  be  forfeited  to  the  United  States. 
(See  Paragraphs  147  and  321.) 


140  DIGEST   OF   THE   TARIFF   LAWS. 

Schedule  H.— Liquors.— Continued. 

726.  On  all  compounds  or  preparations  of  which  distilled  spirits 
are  a  component  part  of  chief  value,  not  specially  enumerated  or 
provided  for  in  this  act,  there  shall  be  levied  a  duty  not  less  than 
that  imposed  upon  distilled  spirits. 

727.  Cordials,  liquors,  arrack,  absinthe,  kirschwasser,  ratafia,  and 
other  similar  spirituous  beverages  or  bitters,  containing  spirits,  and 
not  specially  enumerated  or  provided  for  in  this  act,  two  dollars  per 
proof  gallon. 

728.  No  lower  rate  or  amount  of  duty  shall  be  levied,  collected, 
and  paid  on  brandy,  spirits,  and  other  spirituous  beverages  than  that 
fixed  by  law  for  the  description  of  first  proof;  but  it  shall  be  in- 
creased in  proportion  for  any  greater  strength  than  the  strength  of 
first  proof  ;.  and  all  imitations  of  brandy   or  spirits  or  wines  im- 
ported by  any  names  whatever  shall  be  subject  to  the  highest  rate 
of  duty  provided  for  the  genuine  articles  respectively  intended  to 
be  represented,  and  in  no  case  less  than  one  dollar  per  gallon. 

729.  Bay-rum  or  bay-water,  whether  distilled  or  compounded,  one 
dollar  per  gallon  of  first  proof,  and  in  proportion  for  any  greater 
strength  than  first  proof. 

730.  Ale,  porter,  and  beer,  in  bottles  or  jugs  of  glass,  stone,  or 
earthenware,  thirty-five  cents  per  gallon ;  otherwise  than  in  bottles 
or  jugs  of  glass,  stone,  or  earthenware,  twenty  cents  per  gallon. 

731.  Ginger-ale  or  ginger-beer,  twenty  per  centum  ad  valorem, 
but  no  separate  or  additional  duty  shall  be  collected  on  bottles  or 
jugs  containing  the  same. 

Schedule  I.— Cotton  and  Cotton  Goods. 

732.  Cotton  thread,  yarn,  warps,  or  warp-yarn,  whether  single  or 
advanced  beyond  the  condition  of  single,  by  twisting  two  or  more 
single  yarns  together,  whether  on  beams  or  in   bundles,  skeins,  or 
cops,  or  in  any  other  form,  valued  at  not  exceeding  twenty-five  cents 
per  pound,  ten  cents  per  pound  ;  valued  at  over  twenty-five  cents  per 
pound,  and  not  exceeding  forty  cents  per  pound,  fifteen  cents  per 
pound  ;  valued  at  over  forty  cents  per  pound,  and  not  exceeding  fifty 
cents  per  pound,  twenty  cents  per  pound  ;  valued  at  over  fifty  cents 
per  pound,  and  not  exceeding  sixty  cents  per  pound,  twenty-five  cents 
per  pound  ;  valued  at  over  sixty  cents  per  pound  and  not  exceed- 
ing seventy  cents  per  pound,  thirty-three  cents  per  pound  :  valued  at 
over  seventy  cents  per  pound,  and  not  exceeding  eighty  cents  per 
pound,  thirty -eight  cents  per  pound ;  valued  at  over  eighty  cents  per 
pound,  and  not  exceeding  one  dollar  per  pound,  forty-eight  cents  per 
pound  ;  valued  at  over  one  dollar  per  pound,  fifty  per  centum   ad 
valorem. 


ACT  OF  MAECH  3,  1883.  141 

Schedule  I. — Cotton  and  Cotton  Goods.— Continued. 

733.  On  all  cotton  cloth  not  bleached,  dyed,  colored,  stained, 
painted,  or  printed,  and  not  exceeding  one  hundred  threads  to  the 
square  inch,  counting  the  warp  and  filling,  two^and  ^one-half  cents 
per  square  yard;  if  bleached,  three  and  one-half  cents  per  square 
yard ;    if  dyed,  colored,  stained,  painted,  or  printed,  fourjand  one- 
half  cents  per  square  yard. 

734.  On  all  cotton  cloth,  not  bleached,  dyed,  colored,  stained, 
painted,  or  printed,  exceeding  one  hundred  and  not  exceeding  two 
hundred  threads  to  the  square  inch,  counting  the  warp  and  filling, 
three  cents  per  square  yard ;  if  bleached,  four  cents  per  square  yard ; 
if  dyed,  colored,  stained,  painted,  or  printed,  five  cents  per  square 
yard :  Provided,  That  on  all  cotton  cloth  not  exceeding  two  hundred 
threads   to   the   square  inch,   counting    the    warp   and  filling,   not 
bleached,  dyed,  colored,  stained,  painted,  or  printed,  vajjyied  at  over 
eight  cents  per  square  yard ;  bleached,  valued  at  over  ten  cents  per 
square  yard;    dyed,  colored,  stained,  painted,  or  printed,  valued  at 
over  tUi£tg£ji^gnts  per  square  yard,  there  shall  be  levied,  collected, 
and  paid  a  duty  of  forty  per  centum  ad  valorem. 

735.  On  all  cotton  cloth  exceeding  two  hundred  threads  to  the 
the  square  inch, -counting  the  warp  and  filling,  not  bleached,  dyed, 
colored,  stained,  painted,  or  printed,  four  cents  per  square  yard; 
if  bleached,  five  cents  per  square  yard ;  it"  dyed,  colored,  stained, 
painted,  or  printedTsTx^ ffintis  per  square  yard  :  Provided,  That  on  all 
such  cotton  cloths  not  bleached,  dyed,  colored,  stained,  painted,   or 
printed,  valued  at  over  ten^ce^its  per  square  yard  ;  bleached,  valued 
at  over  t^K^ejceiits  per  square  yard ;  and  dyed,  colored,  stained, 
painted,  or  printed,  valued  at  over  fifteen  cents  per  square  yard,  there 
shall  be  levied,  collected,  and  paid  a  duty  of  forty  per  centum  ad 
valorem. 

736.  On  stockings,  hose,  half-hose,  shirts,  and  drawers,  and  all 
goods  made  on  knitting  machines  or  frames,  composed  wholly  of 
cotton,  and  not  herein  otherwise  provided  for,  thirt.v-nve  per  centum 
ad  valorem. 

737.  On  stockings,  hose,  half-hose,  shirts,  and  drawers,  fashioned, 
narrowed,  or  shaped  wholly  or  in  part  by  knitting  machines  or  frames, 
or  knit  by  hand,  and  composed  wholly  of  cotton,  forty  jper  centum  ad 
valorem. 

738.  Cotton  cords,  braids,  gimps,  galloons,  webbing,  goring,  sus- 
penders, braces,  and  all  manufactures  of  cotton,  not  specially  enu- 
merated or  provided  for  in  this  act,  and  corsets,  of  whatever  mate- 
rial composed,  thirty-five  per  centum  ad  valorem. 

739.  Cotton  laces,  embroideries,  insertings,  trimmings,  lace  window- 
curtains,  cotton  damask,  hemmed  handkerchiefs,  and  cotton  velvet, 
forty  per  centum  ad  valorem. 


142  DIGEST  OF  THE  TARIFF  LAWS. 

Schedule  I  — Cotton  and  Cotton  Goods. — Continued. 

740.  Spool-thread  of  cotton,  seven  cents  per  dozen  spools,  con- 
taining on  each  spool  not  exceeding  one  hundred  yards  of  thread ; 
exceeding  one  hundred  yards  on  each  spool,  for  every  additional 
one  hundred  yards  of  thread  or  fractional  part  thereof  in  excess  of 
one  hundred  yards,  seven  cents  per  dozen. 

Schedule  J.— Hemp,  Jute,  and  Flax  Goods. 

741.  Flax  straw,  five  dollars  per  ton. 

742.  Flax,  not  hackled  or  dressed,  twenty  dollars  per  ton. 

743.  Flax,  hackled,  known  as  "  dressed  line,"  forty  dollars  per 
ton. 

744.  Tow,  of  flax  or  hemp,  ten  dollars  per  ton. 

745.  Hemp,  manila  and  other  like  substitutes  for  hemp  not  spe- 
cially enumerated  or  provided  for  in  this  act,  twenty-five  dollars  per 
ton. 

746.  Jute  butts,  five  dollars  per  ton.     (350.) 

747.  Jute,  twenty  per  centum  ad  valorem ;  sunn,  sisal  grass,  and 
other  vegetable  substances,  not  specially  enumerated  or  provided  for 
in  this  act,  fifteen  dollars  per  ton. 

748.  Brown  and  bleached  linens,  ducks,  canvas,  paddings,  cot 
bottoms,  diapers,  crash,  huckabacks,  handkerchiefs,  lawns,  or  other 
manufactures  of  flax,  jute,  or  hemp,  or  of  which  flax,  jute,  or  hemp 
shall    be    the  component    material  of   chief   value,   not    specially 
enumerated  or  provided  for  in  this  act,  thirty-five  per  centum  ad 
valorem. 

749.  Flax,   hemp,  and   jute   yarns,   thirty-five    per    centum    ad 
valorem. 

750.  Flax  or  linen  thread,  twine,  and  pack  thread  and  all   manu- 
factures of  flax,  or  of  which  flax  shall  be  the  component  material  of 
chief  value,  not  specially  enumerated  or  provided  for  in  this  act, 
forty  per  centum  ad  valorem. 

751.  Flax  or  linen  laces  and  ins^rtings,  embroideries,  or  manufac- 
tures of  linen,  if  embroidered  or  tamboured  in  the  loom  or  other- 
wise, by  machinery  or  with  the  needle  or  other  process,  and  not  spe- 
cially enumerated  or  provided  for  in  this  act,  thirty  per  centum  ad 
valorem. 

752.  Burlaps,  not  exceeding  sixty  inches  in  width,  of  flax,  jute, 
or  hemp,  or  of  which  flax,  jute,  or  hemp,  or  either  of  them,  shall  be 
the  component  material  of  chief  value  (except  such  as  may  be  suita- 
ble for  bagging  for  cotton),  thirty  per  centum  ad  valorem. 

753.  Oil-cloth  foundations,  or  floor-cloth  canvas,  or  burlaps  ex- 
ceeding sixty  inches  in  width,  made  of  flax,  jute,  or  hemp,  or  of 


ACT   OF   MARCH  3,  1883.  143 

Schedule  J.— Hemp,  Jute  and  Flax  Goods.— Continued. 

which  flax,  jute,  or  hemp,  or  either  of  them,  shall  be  the  component 
material  of  chief  value,  forty  per  centum  ad  valorem. 

754.  Oil-cloths  for  floors,  stamped,  painted,  or  printed,  and  on  all 
other  oil  cloth  (except  silk  oil-cloth),  and  on  water-proof  cloth,  not 
otherwise  provided  for,  forty  per  centum  ad  valorem. 

755.  Gunny  cloth,  not  bagging,  valued  at  ten  cents  or  less  per 
square  yard,  three  cents  per  pound ;  valued  at  over  ten  cents  per 
square  yard,  four  cents  per  pound. 

756.  Bags  and  bagging,   and   like  manufactures,  not  specially 
enumerated  or  provided  for  in  this  act  (except  bagging  for  cotton), 
composed  wholly  or  in  part  of  flax,  hemp,  jute,  gunny  cloth,  gunny 
bags,  or  other  material,  forty  per  centum  ad  valorem. 

757.  Bagging    for    cotton,  or  other  manufactures  not  specially 
enumerated  or  provided  for  in  this  act,  suitable  to  the  uses  for  which 
cotton  bagging  is  applied,  composed  in  whole  or  in  part  of  hemp, 
jute,  jute  butts,  flax,  gunny  bags,  gunny  cloth,  or  other  material,  and 
valued  at  seven  cents  or  less  per  square  yard,  one  and  one-half  cents 
per  pound  j  valued  at  over  seven  cents  per  square  yard,  two  cents 
per  pound. 

758.  Tarred  cables  or  cordage,  three  cents  per  pound. 

759.  Untarred  manila  cordage,  two  and  one-half  cents  per  pound. 

760.  All  other  untarred  cordage,  three  and  one-half  cents  per 
pound. 

761.  Seines  and  seine  and  gilliug  twine,  twenty-five  per  centum  ad 
valorem. 

762.  Sail  duck,  or  canvas  for  sails,  thirty  per  centum  ad  valorem. 

763.  Russia  and  other  sheetings,  of  flax  or  hemp,  brown  or  white, 
thirty-five  per  centum  ad  valorem. 

764.  All  other  manufactures  of  hemp,   or  manila,  or  of  which 
hemp  or  manila  shall  be  a  component  material  of  chief  value,  not 
specially  enumerated  or  provided  for  in  this  act,  thirty-five  per  centum 
ad  valorem. 

765.  Grass-cloth,  and  other  manufactures  of  jute,  ramie,  China, 
and  sisal  grass,  not  specially  enumerated  or  provided  for  in  this  act, 
thirty-five  per  centum  ad  valorem. 

Schedule  K. — Wool  and  Woolens. 

766.  All  wools,  hair  of  the  alpaca,  goat,  and  other  like  animals, 
shall  be  divided,  for  the  purpose  of  fixing  the  duties  to  be  charged 
thereon,  into  the  three  following  classes  :     (See  Paragraph  145.) 

767.  CLASS  ONE,   CLOTHING  WOOLS.— That  is  to  say,   merino, 
mestiza,  metz,  or  metis  wools,  or  other  wools  of  merino  blood,  imme- 
diate or  remote,  down  clothing  wools,  and  wools  of  like  character  with 


144  DIGEST  OF   THE   TARIFF  LAWS. 

Schedule  K.— Wool  and  Woolens.— Continued. 

any  of  the  preceding,  including  such  as  have  been  heretofore  usually 
imported  into  the  United  States  from  Buenos  Ay  res,  New  Zealand, 
Australia,  Cape  of  Good  Hope,  Eussia,  Great  Britain,  Canada,  and 
elsewhere,  and  also  including  all  wools  not  hereinafter  described  or 
designated  in  classes  two  and  three. 

768.  CLASS  TWO,  COMBING  WOOLS. — That  is  to  say,  Leicester, 
Cotswold,  Lincolnshire,  Down  combing  wools,  Canada  long  wools,  or 
other  like  combing  wools  of  English  blood,  and  usually  known  by 
the  terms  herein  used,  and  also  all  hair  of  the  alpaca,   goat,  and 
other  like  animals. 

769.  CLASS    THREE,    CARPET    WOOLS    AND    OTHER    SIMILAR 
WOOLS. — Such  as  Donskoi,  native  South  American,  Cordova,  Val- 
paraiso, native  Smyrna,  and  including  all  such  wools  of  like  character 
as  have  been  heretofore  usually  imported  into  the  United  States 
from  Turkey,  Greece,  Egypt,  Syria,  and  elsewhere. 

770.  The  duty  on  wools  of  the  first  class  which  shall  be  imported 
washed  shall  be  twice  the  amount  of  the  duty  to  which  they  would 
be  subjected  if  imported  unwashed;  and  the  duty  on  wools  of  all 
classes  which  shall  be  imported  scoured  shall  be  three  times  the  duty 
to  which  they  would  be  subjected  if  imported  unwashed.     The  duty 
upon  wool  of  the  sheep,  or  hair  of  the  alpaca,  goat,  and  other  like 
animals,  which  shall  be  imported  in  any  other  than  ordinary  condi- 
tion, as  now  and  heretofore  practiced,  or  which  shall  be  changed  in 
its  character  or  condition  for  the  purpose  of  evading  the  duty,  or 
which  shall  be  reduced  in  value  by  the  admixture  of  dirt  or  any 
other  foreign  substance,  shall  be  twice  the  duty  to  which  it  would  be 
otherwise  subject. 

771.  Wools  of  the  first  class,  the  value  whereof  at  the  last  port 
or  place  whence  exported  to  the  United  States,  excluding  charges  in 
such  port,  shall  be  thirty  cents  or  less  per  pound,   ten  cents  per 
pound;  wools  of  the  same  class,  the  value  whereof  at  the  last  port 
or  place  whence  exported  to  the  United  States,  excluding  charges  in 
such  port,  shall  exceed  thirty  cents  per  pound,  twelve  cents  per 
pound. 

772.  Wools  of  the  second  class,  and  all  hair  of  the  alpaca,  goat, 
and  other  like  animals,  the  value  whereof,  at  the  last  port  or  place 
whence  exported  to  the  United  States,  excluding  charges  in  such 
port,  shall  be. thirty  cents  or  less  per  pound,  ten  cents  per  pound; 
wools  of  the  same  class,  the  value  whereof  at  the  last  port  or  place 
whence  exported  to  the  United  States,  excluding  charges  in  such 
port,  shall  exceed  thirty  cents  per  pouud,  twelve  cents  per  pound. 

773.  Wools  of  the  third  class,  the  value  whereof,  at  the  last  port 
or  place  whence  exported  to  the  United  States,  excluding  charges  in 
such  port,  shall  be  twelve  cents  or  less  per  pound,   two  and  a  half 
cents  per  pound;  wools  of  the  same  class,  the  value  whereof,  at 


ACT  OF  MARCH  3,  1883.  145 

Schedule  K.— Wool  and  Woolens.— Continued. 

the  last  port  or  place  whence  exported  to  the  United  States, 
excluding  charges  in  such  port,  shall  exceed  twelve  cents  per  pound, 
five  cents  per  pound. 

774.  Wools  on  the  skin,   the  same  rates   as  other  wools,   the 
quantity  and  value  to  be  ascertained  under  such  rules  as  the  Secre- 
tary of  the  Treasury  may  prescribe. 

775.  Woolen  rags,  shoddy,  mungo,  waste,  and  flocks,  ten  cents 
per  pound. 

776.  Woolen  cloths,  woolen  shawls,  and  all  manufactures  of  wool 
of  every  description,  made  wholly  or  in  part  of  wool,  not  specially 
enumerated  or  provided  for  in  this  act,  valued  at  not  exceeding 
eighty  cents  per  pound,  thirty-five  cents  per  pound  and  thirty-five 
per  centum  ad  valorem;  valued  at  above  eighty  cents  per  pound, 
thirty-five  cents  per  pound,  and  in  addition  thereto  forty  per  centum 
ad  valorem. 

777.  Flannels,  blankets,  hats  of  wool,  knit  goods,  and  all  goods 
made  on  knitting-frames,  balmorals,  woolen  and  worsted  yarns,  and  all 
manufactures  of  every  description,  composed  wholly  or  in  part  of 
worsted,  the  hair  of  the  alpaca,  goat,  or  other  animals,  (except  such 
as  are  composed  in  part  of  wool),  not  specially  enumerated  or  pro- 
vided for  in  this  act,  valued  at  not  exceeding  thirty  cents  per  pound, 
ten  cents  per  pound ;  valued  at  above  thirty  cents  per  pound,  and 
not  exceeding  forty  cents  per  pound,    twelve  cents   per    pound; 
valued  at  above  forty  cents  per  pound,  and  not  exceeding  sixty  cents 
per  pound,  eighteen  cents  per  pound ;  valued  at  above  sixty  cents 
per  pound,  and  not  exceeding  eighty  cents  per  pound,  twenty-four 
cents  per  pound ;  and  in  addition  thereto,  upon  all  the  above  named 
articles,  thirty-five  per  centum  ad  valorem;  valued  at  above  eighty 
cents  per  pound,  thirty-five  cents  per  pound,  and  in  addition  thereto 
forty  per  centum  ad  valorem. 

778.  Bunting,  ten  cents  per  square  yard,  and  in  addition  thereto, 
thirty-five  per  centum  ad  valorem. 

779.  Women's  and  children's  dress  goods,  coat  linings,  Italian 
cloths,  and  goods  of  like  description,  composed  in  part  of  wool, 
worsted,  the  hair  of  the  alpaca,  goat,  or  other  animals,  valued  at  not 
exceeding  twenty  cents  per  square  yard,  five  cents  per  square  yard, 
and  in  addition  thereto,  thirty-five  per  centum  ad  valorem ;  valued 
at  above  twenty  cents  per  square  yard,  seven^cents  per  square  yard, 
and  forty f per  centum  ad   valorem;    if  composed  wholly  of  wool, 
worsted,  the  hair  of  the  alpaca,  goat,  or  other  animals,  or  of  a  mix- 
ture of  them, 'nine  cents  per  square  yard,  and  forty  per  centum  ad 
valorem,  but  all  such  goods  with  selvedges,  made  wholly  or  in  part 
of  other  materials,  or  with  threads  of  other  materials  introduced  for 
the  purpose  of  changing  the  classification,  shall  be  dutiable  at  nine 

10 


146  DIGEST  OF  THE   TAEIFF  LAWS. 

Schedule  K.— Wool  and  Woolens.— Continued. 

cents  per  square  yard  and  forty  per  centum  ad  valorem :  provided. 
That  all  such  goods  weighing  over  four  ounces  per  square  yard 
shall  pay  a  duty  of  thirty-five  cents  per  pound  and  forty  per  centum 
ad  valorem. 

780.  Clothing,  ready-made,  and  wearing  apparel  of  every  descrip- 
tion,  not  specially  enumerated  or  provided  for  in  this   act,  and 
balmoral  skirts,  and  skirting,  and  goods  of  similar  description,  or 
used  for  like  purposes,  composed  wholly  or  in  part  of  wool,  worsted, 
the  hair  of  the  alpaca,  goat,  or  other  animals,  made  up  or  manufac- 
tured wholly  or  in  part  by  the  tailor,  seamstress,  or  manufacturer, 
except  knit  goods,  forty  cents  per  pound,  and  in  addition  thereto, 
thirty-five  per  centum  ad  valorem. 

781.  Cloaks,  dolmans,  jackets,  talmas,  ulsters,  or  other  outside 
garments  for  ladies'   and  children's  apparel   and  goods  of  similar 
description,  or  used  for  like  purposes,  composed  wholly  or  in  part  of 
wool,  worsted,  the  hair  of  the  alpaca,  goat,  or  other  animals,  made 
up  or  manufactured  wholly  or  in  part  by  the  tailor,  seamstress,  or 
manufacturer  (except  knit  goods),  forty-five  cents  per  pound,  and  in 
addition  thereto  forty  per  centum  ad  valorem. 

782.  Webbings,  gorings,  suspenders,  braces,  beltings,  bindings, 
braids,  galloons,  fringes,  gimps,  cords,  cords  and  tassels,  dress  trim- 
mings, head  nets,  buttons,  or  barrel  buttons,  or  buttons  of  other  forms 
for  tassels  or  ornaments,  wrought  by  hand,  or  braided  by  machinery, 
made  of  wool,  worsted,  the  hair  of  the  alpaca,  goat,  or  other  animals, 
or  of  which  wool,  worsted,  the  hair  of  the  alpaca,  goat,  or  other 
animals  is  a  component  material,   thirty  cents  per  pound,   and  in 
addition  thereto,  fifty  per  centum  ad  valorem. 

783.  Aubusson,   Axminster,   and  chenille  carpets,   and  carpets 
woven  whole  for  rooms,  forty-five  cents  per  square  yard,  and  in  addi- 
tion thereto,  thirty  per  centum  ad  valorem. 

784.  Saxony,  Wilton,  and  Tournay  velvet  carpets,  forty-five  cents 
per  square  yard,  and  in   addition   thereto,   thirty  per  centum   ad 
valorem. 

785.  Brussels  carpets,  thirty  cents  per  square  yard,  and  in  addi- 
tion thereto,  thirty  per  centum  ad  valorem. 

786.  Patent  velvet  and  tapestry  velvet  carpets,  printed  on  the 
warp  or  otherwise,  twenty-five  cents  per  square  yard,  and  in  addi- 
tion thereto,  thirty  per  centum  ad  valorem. 

787.  Tapestry  Brussels  carpets,  printed  on  the  warp  or  otherwise, 
twenty  cents  per  square  yard,  and  in  addition  thereto,  thirty  per 
centum  ad  valorem. 

788.  Treble  ingrain,  three-ply,  and  worsted-chain  Venetian  car- 
pets, twelve  cents  per  square  yard,  and  in  addition  thereto,  thirty 
per  centum  ad  valorem. 


ACT  OF  MAKCH  3,  1883.  147 

Schedule  K.— Wool  and  Woolens.— Continued. 

789.  Yarn  Venetian,  and  two-ply  ingrain  carpets,  eight  cents  per 
square  yard,  and  in  addition  thereto,  thirty  per  centum  ad  valorem. 

790.  Druggets  and  bookings,  printed,  colored,  or  otherwise,  fifteen 
cents  per  square  yard,  and  in  addition  thereto,  thirty  per  centum  ad 
valorem. 

791.  Hemp  or  jute  carpeting,  six  cents  per  square  yard. 

792.  Carpets  and  carpetings  of  wool,  flax,  or  cotton,  or  parts  of 
either  or  other  material,  not  otherwise  herein  specified,  forty  per 
centum  ad  valorem ;  and  mats,  rags,  screens,  covers,  hassocks,  bed- 
sides, and  other  portions  of  carpets  or  carpetings,  shall  be  subjected 
to  the  rate  of  duty  herein  imposed  on  carpets  or  carpeting  of  like 
character  or  description;  and  the  duty  on  all  other  mats  not  exclu- 
sively of  vegetable  material,  screens,  hassocks,  and  rugs,  shall  be 
forty  per  centum  ad  valorem. 

793.  Endless  belts  or  felts  for  paper  or  printing  machines,  twenty 
cents  per  pound  and  thirty  per  centum  ad  valorem. 

Schedule  L.— Silk  and  Silk  Goods. 

794.  Silk,  partially  manufactured  from  cocoons,  or  from  waste 
silk,  and  not  further  advanced  or  manufactured   than  carded  or 
combed  silk,  fifty  cents  per  pound.     (336.) 

795.  Thrown  silk,  in  gum,  not  more  advanced  than  singles,  tram, 
organzine,  sewing  silk,  twist,  floss,  in  the  gum,  and  spun  silk,  silk 
threads  or  yarns,  of  every  description,  purified  or  dyed,  thirty  per 
•centum  ad  valorem.     (336.) 

796.  On  lastings,  mohair  cloth,  silk  twist,  or  other  manufactures 
of  cloth,  woven  or  made  in  patterns  of  such  size,  shape,  or  form,  or 
cut  in  such  manner  as  to  be  fit  for  buttons  exclusively,  ten  per 
centum  ad  valorem.     (336.) 

797.  All  goods,  wares,  and  merchandise,  not  specially  enumerated 
or  provided  for  in  this  act,  made  of  silk,  or  of  which  silk  is  the  com- 
ponent material  of  chief  value,  fifty  per  centum  ad  valorem.     (336.) 

Schedule  M. — Books,  Papers,  etc. 

798.  Books,  pamphlets,  bound  or  unbound,  and  all  printed  matter, 
not  specially  enumerated  or  provided  for  in  this  act,  engravings, 
bound  or  unbound,  etchings,  illustrated  books,  maps,  and  charts, 
twenty-five  per  centum  ad  valorem. 

799.  Blank  books,  bound  or  unbound,  and  blank  books  for  press- 
copying,  twenty  per  centum  ad  valorem. 

800.  Paper,  sized  or  glued,  suitable  only  for  printing  paper,  twenty 
per  centum  ad  valorem. 

801.  Printing  paper,  unsized,  used  for  books  and  newpapers  ex- 
clusively, fifteen  per  centum  ad  valorem. 


148  DIGEST   OF   THE   TARIFF   LAWS. 

Schedule  M.— Books,  Papers,  etc.— Continued. 

802.  Paper,  manufactures  of,  or  of  which  paper  is  a  component 
material,  not  specially  enumerated  or  provided  for  in  this  act,  fifteen 
per  centum  ad  valorem. 

803.  Sheathing  paper,  ten  per  centum  ad  valorem. 

804.  Paper    boxes,   and    all    other  fancy  boxes,  thirty-five  per 
centum  ad  valorem. 

805.  Paper  envelopes,  twenty-five  per  centum  ad  valorem. 

806.  Paper-hangings  and  paper  for  screens  or  fire-boards,  paper 
antiquarian,  demy,  drawing,  elephant,  foolscap,  imperial,  letter,  note, 
and  all  other  paper  not  specially  enumerated  or  provided  for  in  this 
act,  twenty -five  per  centum  ad  valorem. 

807.  Pulp,  dried,  for  paper-makers'  use,  ten  per  centum  ad  va- 
lorem. 

Schedule  N.— Sundries. 

808.  Alabaster  and  spar  statuary  and  ornaments,  ten  per  centum 
ad  valorem. 

809.  Baskets  and  all  other  articles  composed  of  grass,  osier,  palm 
leaf,  whalebone,  or  willow,  or  straw,  not  specially  enumerated  or  pro- 
vided for  in  this  act,  thirty  per  centum  ad  valorem. 

810.  Beads,  and  bead  ornaments  of  all  kinds,  except  amber,  fifty 
per  centum  ad  valorem. 

811.  Blacking  of  all  kinds,  twenty-five  per  centum  ad  valorem. 

812.  Bladders,  manufactures  of,  twenty-five  per  centum  ad  va- 
lorem. 

813.  Bone,  horn,  ivory,  or  vegetable  ivory,  all  manufactures  of, 
not  specially  enumerated  or  provided  for  in  this  act,  thirty  per 
centum  ad  valorem. 

814.  Bonnets,  hats,  and  hoods  for  men,  women,  and  children, 
composed  of  chip,  grass,  palm-leaf,  willow,  or  straw,  or  any  other 
vegetable  substance,  hair,  whalebone,  or  other  material,  not  spe- 
cially enumerated  or  provided  for  in  this  act,  thirty  per  centum  ad 
valorem. 

815.  Bouillons,  or  cannetille,   metal  threads,  file,   or  gespinst, 
twenty-five  per  centum  ad  valorem. 

816.  Bristles,  fifteen  cents  per  pounds. 

817.  Brooms  of  all  kinds,  twenty -five  per  centum  ad  valorem. 

818.  Brushes  of  all  kinds,  thirty  per  centum  ad  valorem. 

819.  Bulbs  and  bulbous  roots,  not  medicinal,  and  not  specially 
enumerated  or  provided  for  in  this  act,  twenty  per  centum  ad  valorem. 

820.  Burr-stones,   manufactured  or  bound   up  into   mill-stones, 
twenty  per  centum  ad  valorem. 


ACT  OF  MAKCH  3,  1883.  149 

Schedule  N.— Sundries.— Continued. 

821.  Buttons  and  button  molds,  not  specially  enumerated  or  pro- 
Tided  for  in  this  act,  not  including  brass,  gilt,  or  silk  buttons,  twenty- 
five  per  centum  ad  valorem. 

822.  Candles  and  tapers  of  all  kinds,  twenty  per  centum  ad  va- 
lorem. 

823.  Canes  and  sticks  for  walking,  finished,  thirty-five  per  centum 
ad  valorem  5  if  unfinished,  twenty  per  centum  ad  valorem. 

824.  Card-cases,  pocket-books,  shell  boxes,  and  all  similar  articles, 
of  whatever  material  composed,  and  by  whatever  name  known',  not 
specially  enumerated  or  provided  for  in   this  act,  thirty-five  per 
centum  ad  valorem. 

825.  Card-clothing,  twenty-five  cents  per  square  foot ;  when  manu- 
factured from  tempered  steel  wire,  forty-five  cents  per  square  foot. 

826.  Carriages  and  parts  of,  not  specially  enumerated  or  pro- 
vided for  in  this  act,  thirty-five  per  centum  ad  valorem. 

827.  Chronometers,   box  or  ship's,  and  parts  thereof,   ten  per 
centum  ad  valorem. 

828.  Clocks,  and  parts  of  clocks,  thirty  per  centum  ad  valorem. 

829.  Coach  and  harness  furniture  of  all  kinds,  saddlery,  coach, 
and  harness  hardware,  silver-plated,  brass,  brass-plated,  or  covered, 
common,  tinned,  burnished,  or  japanned,  not  specially  enumerated 
or  provided  for  in  this  act,  thirty-five  per  centum  ad  valorem. 

830.  Coal  slack  or  culm,  such  as  will  pass  through  a  half-inch 
screen,  thirty  cents  per  ton  of  twenty-eight  bushels,  eighty  pounds 
to  the  bushel. 

831.  Coal,  bituminous,  and  shale,  seventy-five  cents  per  ton  of 
twenty-eight  bushels,  eighty  pounds  to  the  bushel.     A  drawback  of 
seventy-five  cents  per  ton  shall  be  allowed  on  all  bituminous  coal 
imported  into  the  United  States  which  is  afterwards  used  for  fuel  on 
board  of  vessels  propelled  by  steam  which  are  engaged  in  the  coast- 
ing trade  of  the  United  States,  or  m  the  trade  with  foreign  countries, 
to  be  allowed  and  paid  under  such  regulations  as  the  Secretary  of 
the  Treasury  shall  prescribe. 

832.  Coke,  twenty  per  centum  ad  valorem. 

833.  Combs,  of  all  kinds,  thirty  per  centum  ad  valorem. 

834.  Compositions  of  glass  or  paste,  when  not  set,  ten  per  centum 
ad  valorem. 

835.  Coral,  cut,  manufactured,  or  set,  twenty-five  per  centum  ad 
valorem. 

836.  Corks  and  cork  bark,  manufactured,  twenty -five  per  centum 
^id  valorem. 

837.  Crayons  of  all  kinds,  twenty  per  centum  ad  valorem. 


150  DIGEST  OF  THE  TARIFF  LAWS. 

Schedule  N.— Sundries.— Continued. 

838.  Dice,    draughts,   chess-men,   chess-balls,   and    billiard   and 
bagatelle  balls,  of  ivory  or  bone,  fifty  per  centum  ad  valorem. 

839.  Dolls  and  toys,  thirty-five  per  centum  ad  valorem. 

840.  Emery  grains  and  emery  manufactured,  ground,  pulverized, 
or  refined,  one  cent  per  pound. 

841.  Epaulets,  galloons,  laces,  knots,  stars,  tassels,  and  wings,  of 
gold,  silver,  or  other  metal,  twenty-five  per  centum  ad  valorem. 

842.  Fans  of  all  kinds,  except  common  palm-leaf  fans,  of  what- 
ever material  composed,  thirty-five  per  centum  ad  valorem. 

843.  Feathers  of  all  kinds,  crude  or  not  dressed,  colored  or  manu- 
factured, twenty-five  per  centum  ad  valorem;  when  dressed,  colored, 
or  manufactured,  including  dressed  and  finished  birds,  for  millinery 
ornaments,  and  artificial  and  ornamental  feathers  and  flowers,  or 
parts  thereof,  of  whatever  material  composed,  for  millinery  use,  not 
specially  enumerated  or  provided  for  in  this  act,  fifty  per  centum  ad 
valorem. 

844.  Finishing  powder,  twenty  per  centum  ad  valorem. 

845.  Fire-crackers  of   all  kinds,   one  hundred    per  centum   ad 
valorem. 

846.  Floor-matting  and  floor-mats,  exclusively  of  vegetable  sub- 
stances, twenty  per  centum  ad  valorem. 

847.  Friction  or  lucifer  matches  of  all  descriptions,  thirty-five  per 
centum  ad  valorem. 

848.  Fulminates,  fulminating  powders,  and  all  like  articles,  not 
specially  enumerated  or  provided  for  in  this  act,  thirty  per  centum  ad 
valorem. 

849.  Fur,  articles  made  of,  and  not  specially  enumerated  or  pro- 
vided for  in  this  act,  thirty  per  centum  ad  valorem. 

850.  Gloves,  kid  or  leather,  of  all  descriptions,  wholly  or  partially 
manufactured,  fifty  per  centum  ad  valorem. 

851.  Grease,  all  not  specially  enumerated  or  provided  for  in  this 
act,  ten  per  centum  ad  valorem. 

852.  Grind-stones,  finished  or  unfinished,  one  dollar  and  seventy- 
five  cents  per  ton. 

853.  Gunpowder,  and  all  explosive  substances  used  for  mining, 
blasting,  artillery,  or  sporting  purposes,  when  valued  at  twenty  cents 
or  less  per  pound,  six  cents  per  pound  ;  valued  above  twenty  cents 
per  pound,  ten  cents  per  pound. 

854.  Gun-wads,   of  all   descriptions,   thirty-five  per  centum  ad 
valorem. 

855.  Gutta-percha,  manufactured,  arid  all  articles  of,  not  specially 
enumerated  or  provided  for  in  this  act,  thirty -five  per  centum  ad 
valorem. 


ACT  OF  MARCH  3,  1883.  151 

Schedule  N.— Sundries.— Continued. 

856.  Hair,  human,  bracelets,  braids,  chains,  rings,  curls,  and  ring- 
lets, composed  of  hair,  or  of  which  hair  is  the  component  material  of 
chief  value,  thirty -five  per  centum  ad  valorem. 

857.  Curled  hair,  except  of  hogs,  used  for  beds  or  mattresses, 
twenty-five  per  centum  ad  valorem. 

858.  Human  hair,  raw,  unclean  and  not  drawn,  twenty  per  centum 
ad  valorem.    If  clean  or  drawn,  but  not  manufactured,  thirty  per 
centum  ad  valorem ;  when  manufactured,  thirty-five  per  centum  ad 
valorem. 

859.  Hair  cloth,  known  as  "  crinoline  cloth,"  and  all  other  manu- 
factures of  hair  not  specially  enumerated  or  provided  for  in  this  act, 
thirty  per  centum  ad  valorem. 

860.  Hair  cloth,  known  as  u  hair  seating,"  thirty  cents  per  square 
yard. 

861.  Hair  pencils,  thirty  per  centum  ad  valorem. 

862.  Hats,   and   so  forth,   materials   for :     Braids,   plaits,   flats, 
laces,  trimmings,  tissues,  willow  sheets  and  squares,  used  for  making 
or  ornamenting  hats,  bonnets,  and  hoods,  composed  of  straw,  chip, 
grass,  palm  leaf,  willow,  hair,  whalebone,  or  any  other  substance  or 
material,  not  specially  enumerated  or  provided  for  in  this  act,  twenty 
per  centum  ad  valorem. 

863.  Hat  bodies  of  cotton,  thirty-five  per  centum  ad  valorem. 

864.  Hatters'  furs,  not  on  the  skin,  and  dressed  furs  on  the  skin, 
twenty  per  centum  ad  valorem. 

865.  Hatter's  plush,  composed  of  silk  or  of  silk  and  cotton,  twenty- 
five  per  centum  ad  valorem. 

866.  Hemp  seed  and  rape  seed,  and  other  oil  seeds  of  like  char- 
acter, other  than  linseed  or  flaxseed,  one-quarter  of  one  cent  per 
pound. 

867.  India-rubber  fabrics,  composed  wholly  or  in  part  of  India 
rubber,  not  specially  enumerated  or  provided  for  in  this  act,  thirty 
per  centum  ad  valorem. 

868.  Articles  composed  of  India-rubber,  not  specially  enumerated 
or  provided  for  in  this  act,  twenty-five  per  centum  ad  valorem. 

869.  India-rubber  boots  and  shoes,  twenty-five  per    centum  ad 
valorem. 

870.  Inks  of  all  kinds  and  ink  powders,  thirty  per  centum  ad 
valorem. 

871.  Japanned   ware  of  all  kinds,  not  specially  enumerated  or 
provided  for  in  this  act,  forty  per  centum  ad  valorem. 

872.  Jet,  manufactures  and  imitations  of,  twenty-five  per  centum 
ad  valorem. 

873.  Jewelry  of  all  kinds,  twenty-five  per  centum  ad  valorem. 


152  DIGEST  OF   THE   TARIFF   LAWS. 

Schedule  N.— - Sundries.— Continued. 

874.  Leather,  bend  or  belting  leather,  and  Spanish  or  other  sole 
leather,  and  leather  not  specially  enumerated  or  provided  for  in  this 
act,  fifteen  per  centum  ad  valorem. 

875.  Calfskins,  tanned,  or  tanned  and  dressed,  and  dressed  upper 
leather  of  all  other  kinds,  and  skins  dressed  and  finished,  of  all  kinds, 
not  specially  enumerated  or  provided  for  in  this  act,  and  skins  of 
morocco,  finished,  twenty  per  centum  ad  valorem. 

876.  Skins  for  morocco,  tanned,  but  unfinished,  ten  per  centum  ad 
valorem. 

877.  All  manufactures  and  articles  of  leather,  or  of  which  leather 
shall  be  a  component  part,  not  specially  enumerated  or  provided  for 
in  this  act,  thirty  per  centum  ad  valorem. 

878.  Lime,  ten  per  centum  ad  valorem. 

879.  Garden  seeds,  except  seed  of  the  sugar  beet,  twenty  per 
centum  ad  valorem. 

880.  Linseed  or  flaxseed,   twenty  cents  per  bushel  of  fifty-six 
pounds  ;  but  no  drawback  shall  be  allowed  on  oil-cake  made  from 
imported  seed. 

881.  Marble  of  all  kinds,  in  block,  rough  or  squared,  sixty-five 
cents  per  cubic  foot ;  veined  marble,  sawed,  dressed,  or  otherwise, 
including  marble  slabs  and  marble  paving  tiles,  one  dollar  and  ten 
cents  per  cubic  foot. 

882.  All   manufactures  of  marble  not  specially  enumerated  or 
provided  for  in  this  act,  fifty  per  centum  ad  valorem. 

883.  Musical  instruments  of  all  kinds,  twenty-five  per  centum  ad 
valorem. 

884.  Paintings,  in  oil  or  water  colors,  and  statuary  not  otherwise 
provided  for,  thirty  per  centum  ad  valorem.    But  the  term  u  statuary," 
as  used  in  the  laws  now  in  force  imposing  duties  on  foreign  importa- 
tions, shall  be  understood  to  include  professional  productions  of  a 
statuary  or  of  a  sculptor  only. 

885.  Osier,  or  willow,  prepared  for  basket-makers'  use,  twenty- 
five  per  centum  ad  valorem. 

886.  Papier-mache,   manufactures,  articles,  and  wares  of,  thirty 
per  centum  ad  valorem. 

887.  Pencils  of  wood  filled  with  lead  or  other  material  and  pen- 
cils of  lead,  fifty  cents  per  gross  and  thirty  per  centum  ad  valorem ; 
pencil-leads,  not  in  wood,  ten  per  centum  ad  valorem. 

888.  Percussion  caps,  forty  per  centum  ad  valorem 

889.  Philosophical   apparatus   and  instruments,   thirty-five    per 
centum  ad  valorem. 

890.  Pipes,  pipe-bowls,  and  all  smokers'  articles  whatsoever,  not 
specially  enumerated  or  provided  for  in  this  act,  seventy  per  centum 


ACT  OF  MARCH  3,  1883.  153 

Schedule  N.—  Sundries— Continued. 

ad  valorem ;  all  common  pipes  of  clay,  thirty-five  per  centum  ad 
valorem. 

891.  Plaster  of  Paris,  when  ground  or  calcined,  twenty  per  centum 
ad  valorem. 

892.  Playing  cards,  one  hundred  per  centum  ad  valorem. 

893.  Polishing  powders  of  every  description,  by  whatever  name 
known,  including  Frankfort  black,  and  Berlin,  Chinese,  fig,  and  wash 
blue,  twenty  per  centum  ad  valorem. 

894.  Precious  stones  of  all  kinds,  ten  per  centum  ad  valorem. 

895.  Rags,  of  whatever  material  composed,  and  not  specially 
enumerated  or  provided  for  in  this  act,  ten  per  centum  ad  valorem. 

896.  Rattans  and  reeds,  manufactured,  but  not  made  up  into 
completed  articles,  ten  per  centum  ad  valorem. 

897.  Salt,  in  bags,  sacks,  barrels,  or  other  packages,  twelve  cents 
per  one  hundred  pounds  ;   in  bulk,   eight  cents  per  one  hundred 
pounds:   Provided,  That  exporters  of   meats,  whether  packed  or 
smoked,  which  have  been  cured  in  the  United  States  with  imported 
salt,  shall,  upon  satisfactory  proof,  under  such  regulations  as  the 
Secretary  of  the  Treasury  shall  prescribe,  that  such  meats  have  been 
cured  with  imported  salt,  have  refunded  to  them  from  the  Treasury 
the  duties  paid  on  the  salt  so  used  in  curing  such  exported  meats,  in 
amounts  not  less  than  one  hundred  dollars :  And  provided  further, 
That  imported  salt  in  bond  may  be  used  in  curing  fish  taken  by 
vessels  licensed  to  engage  in  the  fisheries,  and  in  curing  fish  on  the 
shores  of  the  navigable  waters  of  the  United  States,  under  such 
regulations  as  the  Secretary  of  the  Treasury  shall  prescribe  j  and 
upon  proof  that  the  salt  has  been  used  for  either  of  the  purposes 
stated  in  this  proviso,  the  duties  on  the  same  shall  be  remitted. 

898.  Scagliola,  and  composition  tops  for  tables  or  for  other  articles 
of  furniture,  thirty-five  per  centum  ad  valorem. 

899.  Sealing-wax,  twenty  per  centum  ad  valorem. 

900.  Shells,  whole  or  parts  of,  manufactured,  of  every  description, 
not  specially  enumerated  or  provided  for  in  this  act,  twenty-five  per 
centum  ad  valorem. 

901.  Stones,   unmanufactured  or  undressed,   freestone,   granite, 
sandstone,  and  all  building  or  monumental  stone,  except  marble,  not 
specially  enumerated  or  provided  for  in  this  act,  one  dollar  per  ton ; 
and  upon  stones  as  above,  hewn,  dressed,  or  polished,  twenty  per 
centum  ad  valorem. 

902.  Strings:  All  strings  of  catgut,  or  any  other  like  material, 
other  than  strings  for  musical  instruments,  twenty-five  per  centum 
ad  valorem. 

903.  Tallow,  one  cent  per  pound. 

904.  Teeth,  manufactured,  twenty  per  centum  ad  valorem. 


154  DIGEST  OF  THE  TARIFF  LAWS. 

Schedule  N.— Sundries.— Continued. 

905. w  Umbrella  and  parasol  ribs,  and  stretcher  frames,  tips,  run- 
ners, handles,  or  other  parts  thereof,  when  made  in  whole  OF  chief 
part  of  iron,  steel,  or  any  other  metal,  forty  per  centum  ad  valorem ; 
umbrellas,  parasols,  and  shades,  when  covered  with  silk  or  alpaca, 
fifty  per  centum  ad  valorem ;  all  other  umbrellas,  forty  per  centum 
ad  valorem. 

906.  Umbrellas,  parasols,  and  sunshades,  frames  and  sticks  for, 
finished  or  unfinished,  not  specially  enumerated*  or  provided  for  in 
this  act,  thirty  per  centum  ad  valorem. 

907.  Waste,  all  not  specially  enumerated  or  provided  for  in  this 
act,  ten  per  centum  ad  valorem. 

908.  Watches,  watch-cases,  watch-movements,  parts  of  watches, 
and  watch  materials,  not  specially  enumerated  or  provided  for  in 
this  act,  twenty-five  per  centum  ad  valorem. 

909.  Webbing,  composed  of  cotton,  flax,  or  any  other  materials, 
not  specially  enumerated  or  provided  for  in  this  act,  thirty-five  per 
centum  ad  valorem. 

The  Free  List. 

[910.]  Sec.  2503.  The  following  articles  when  imported  shall 
be  exempt  from  duty: 

911.  Albumen,  in  any  form  or  condition;  lactarine. 

912.  Aconite. 

913.  Ambergris. 

914.  Annato,  roncoe,  rocou,  or  Orleans,  and  all  extracts  of. 

915.  Balm  of  Gilead. 

916.  Blood,  dried. 

917.  Bones,  crude,  not  manufactured,  burned,  calcined,  ground, 
or  steamed. 

918.  v Bone-dust  and  bone-ash  for  manufacture  of  phosphate  and 
fertilizers. 

919.  Carbon,  animal,  fit  for  fertilizing  only. 

920.  Guano,   manures,   arid    all    substances   expressly   used   for 
manure. 

921.  Musk,  crude,  in  natural  pod. 

922.  Civit,  crude. 

923.  Cochineal. 

924.  Dyeing  or  tanning  :  Articles  in  a  crude  state  used  in  dyeing 
or  tanning,  not  specially  enumerated  or  provided  for  in  this  act. 

925.  Fish-skins. 

926.  Hide-cuttings,  raw,  with  or  without  hair,  and  all  glue-stock. 

927.  Hoofs. 


ACT  OF  MARCH  3,  1883.  155 

The  Free  List. — Continued. 

928.  Horns,  and  parts  of  horns,  unmanufactured,  and  horn  strips 
and  tips. 

929.  Ipecac. 

930.  Fish-sounds  or  fish-bladders. 

931.  Leather,  old  scraps. 

932.  Leeches. 

933.  Rennets,  raw  or  prepared. 

934.  Argal,  or  Argol,  or  crude  Tartar. 

935.  AssafoBtida. 

936.  Barks,  Cinchona,"  or  other  barks,  used  in  the  manufacture 
of  quinia. 

937.  Brazil  paste. 

938.  Camphor,  crude. 

939.  Cassia,  Cassia  buds,  Cassia  Vera,  un  ground. 

940.  Charcoal. 

941.  Cinnamon,  and  chips  of,  unground. 

942.  Cloves  and  clove  stems,  unground. 

943.  Cocculus  iudicus. 

944.  Cudbear. 

945.  Curry  and  Curry  powder. 

946.  Cutch. 

947.  Divi-divi. 

948.  Dragon's  blood. 

949.  Ergot. 

950.  Gambier. 

951.  Ginger-root,  unground. 

952.  Indigo  and  artificial  indigo. 

953.  Iodine,  crude. 

954.  Jalap. 

955.  Kelp. 

956.  Lac  dye,  crude,  seed,  button,  stick,  and  shell. 

957.  Lac  spirits. 

958.  Lemon  juice  and  lime  juice. 

959.  Licorice  root,  ungrouud. 

960.  Litmus,  prepared  or  not  prepared. 

961.  Mace. 

962.  Madder,  and  munjeet  or  Indian  madder,  ground  or  prepared, 
and  extracts  of. 

963.  Manna. 

964.  Myrobolan. 

965.  Orchil,  or  orchil  liquid. 


156  DIGEST  OF  THE  TARIFF  LAWS. 

The  Free  "List.— Continued. 

966.  Nutmegs. 

967.  Nux  vomica. 

968.  Ottar  of  roses. 

969.  Salacine. 

Oils: 

970.  Almond. 

971.  Amber,  crude  and  rectified. 

972.  Ambergris. 

973.  Anise,  or  anise  seed. 

974.  Aniline,  crude. 

975.  Aspic,  or  spike  lavender. 

976.  Bergamot. 

977.  Cajeput. 

978.  Carraway. 

979.  Cassia  and  cinnamon. 

980.  Cedrat. 

981.  Chamomile. 

982.  Citronella,  or  lemon  grass. 

983.  Civet. 

984.  Fennel. 

985.  Jasmine,  or  jasimine. 

986.  Juglandium. 

987.  Juniper. 

988.  Lavender. 

989.  Lemon. 

990.  Limes. 

991.  Mace. 

992.  Neroli,  or  orange  flower. 

993.  Orange. 

994.  Palm  and  cocoanut. 

995.  Poppy. 

996.  Kosemary  or  anthoss. 

997.  Sesame  or  sesamuru-seed,  or  bene. 

998.  Thyme  or  origanum,  red  or  white,  valerian. 

999.  Pepper,  unground,  of  all  kinds. 

1000.  Pimento,  ungrouud. 

1001.  Saffron  and  safflower,  and  extract  of,  and  saffron  cake. 

1002.  Selep,  or  saloup. 

1003.  Storax,  or  styrax. 

1004.  Turmeric. 


ACT  OF  MAKCH  3,  1883.  157 

The  Free  List.— Continued. 

1005.  Turpentine,  Venice. 

1006.  Valonia. 

1007.  Vegetable  and  mineral  wax. 

1008.  Wood  ashes,  and  lye  of,  and  beet-root  ashes. 

1009.  Acids  used  for  medicinal,  chemical,  or  manufacturing  pur- 
poses, not  specially  enumerated  or  provided  for  in  this  act. 

1010.  Alizarine,  natural  or  artificial.     (352.) 
^Oll.  Agates,  unmanufactured. 

1012.  Apatite. 

1013.  Asbestos,  unmanufactured. 

1014.  Arsenic. 

1015.  Antimony  ore,  crude  sulphide  of. 

1016.  Arsenic,  sulphide  of,  or  orpirnent. 

1017.  Arseniate  of  aniline. 

1018.  Baryta,  carbonate  or  withcrite. 

1019.  Bauxite. 

1020.  Aniline  salts  or  black  salts  and  black  tares. 

1021.  Bromine. 

1022.  Cadmium. 

1023.  Calamine. 

1024.  Cerium. 

1025.  Cobalt,  as  metallic  arsenic. 

1026.  Chalk  and  cliff-stone,  unmanufactured. 

1027.  Feldspar. 

1028.  Cryolite  or  kryolith. 

1029.  Iridium. 

1030.  Kieserite. 

1031.  Kyauite  or  cyanite,  and  kainite. 

1032.  Lime,  citrate  of. 

1033.  Lime,  chloride  of,  or  bleaching  powder. 

1034.  Magnesium. 

1035.  Magnesite,  or  native  mineral  carbonate  of  magnesia. 

1036.  Manganese,  oxide  and  ore  of. 

1037.  Mineral  waters,  all  not  artificial. 

1038.  Osmium. 

1039.  Palladium. 

1040.  Paraffine. 

1041.  Phosphates,  crude  or  native,  for  fertilizing  purposes. 

1042.  Potash,  muriate  of. 

1043.  Plaster  of  Paris  or  sulphate  of  lime,  unground. 

1044.  Quinia,  sulphate  of  salts  of,  and  cinchonidia.     (382.) 


158  DIGEST  OF  THE  TARIFF  LAWS. 

The  Free  "List.— Continued. 
1045.     Soda,  nitrate  of,  or  cubic  nitrate. 

104G.     Strontia,  oxide  of,  and  proto-oxide  of  strontian,  and  stron- 
tianite,  or  mineral  carbonate  of  strontia. 

1047.  Sulphur,  or  brimstone,  not  specially  enumerated  or  provided 
for  in  this  act. 

1048.  Sulphur  lac  or  precipitated. 

1049.  Tripoli. 

1050.  Uranium,  oxide  of,  verdigris  or  subacetate  of  copper. 

1051.  Drugs,  barks,  beans,  berries,  balsams,  buds,  bulbs,  and 
bulbous  roots  and  excrescenses,  such  as  nut-galls,  fruits,  flowers,  dried 
fibers ;  grains,  gums,  and  gum-resin ;  herbs,  leaves,  lichens,  mosses, 
nuts,  roots,  and  stems ;  spices,  vegetables,  seeds  aromatic,  and  seeds 
of  morbid  growth  $    weeds,  woods  used  expressly  for  dyeing,  and 
dried  insects— any  of  the  foregoing,  of  which  are  not  edible  and  are 
in  a  crude  state,  and  not  advanced  in  value  or  condition  by  refining 
or  grinding,  or  by  other  process  of  manufacture,  and  not  specially 
enumerated  or  provided  for  in  this  act. 

1052.  Vaccine  virus. 

1053.  Crude  minerals,  not  advanced  in  value  or  conditioned  by 
refining  or  grinding,  or  by  other  process  of  manufacture,  not  specially 
enumerated  or  provided  for  in  this  act. 

Sundries. 

1054.  Aluminium. 

1055.  Amber  beads  and  gum. 

1056.  Animals,  brought  into  the  United  States  temporarily,  and 
for  a  period  not  exceeding  six  months,  for  the  purpose  of  exhibition 
or  competition  for  prizes  offered  by  any  agricultural  or  racing  associa- 
tion ;  but  a  bond  shall  be  first  given  in  accordance  with  the  regula- 
tions. 

1057.  Animals,  specially  imported  for  breeding  purposes,  shall  be 
admitted  free  upon  proof  thereof  satisfactory  to  the  Secretary  of  the 
Treasury,  and  under  such  regulations  as  he  may  prescribe  ;  and 
teams  of  animals,  including  their  harness  and  tackle  and  the  vehicles 
or   wagons    actually  owned   by  persons    emigrating    from  foreign 
countries  to  the  United  States  with  their  families,  and  in  actual  use 
for  the  purpose  of  such  emigration,  shall  also  be  admitted  free  of 
duty,  under  such  regulations  as  the  Secretary  of  the  Treasury  may 
prescribe. 

1058.  Asphaltum  and  bitumen,  crude. 

1059.  Arrowroot. 

1060.  Articles  imported  for  the  use  of  the  United  States,  provided 
that  the  price  of  the  same  did  not  include  the  duty. 


ACT  OF  MARCH  3,  1883.  159 

The  Free  "List.— Continued. 

1061.  Bamboo  reeds,  no  further  manufactured  than  cut  into  suit- 
able lengths  for  walking  sticks  or  canes,  or  for  sticks  for  umbrellas, 
parasols,  or  sunshades. 

1062.  Bamboo,  unmanufactured. 

1063.  Barrels  of   American  manufacture,  exported    filled    with 
domestic  petroleum,  and  returned  empty,  under  such  regulations  as 
the  Secretary  of  the  Treasury  may  prescribe,  and  without  requiring 
the  filling  of  a  declaration  at  time  of  export  of  intent  to  return  the 
same  empty. 

1064.  Articles  the    growth,  produce,  and    manufacture  of   the 
United  States,  when  returned  in  the  same  condition  as  exported. 
Casks,  barrels,  carboys,  bags,  and  other  vessels  of  American  manu- 
facture, exported  filled  with  American  products,  or  exported  empty 
and  returned  filled  with  foreign  products,  including  shocks  when  re- 
turned as  barrels  or  boxes ;  but  proof  of  the  identity  of  such  articles 
shall  be  made  under  regulations  to  be  prescribed  by  the  Secretary  of 
the  Treasury  $  and  if  any  of  such  articles  are  subject  to  internal  tax 
at  the  time  of  exportation,  such  tax  shall  be  proved  to  have  been 
paid  before  exportation  and  not  refunded.     (See  Paragraphs  350  and 
357.) 

1065.  Bed-feathers  and  downs. 

1066.  Bells,  broken,  and  bell  metal  broken  and  fit  only  to  be  re- 
manufactured. 

1067.  Birds,  stuffed. 

1068.  Birds,  land  and  water  fowls. 

1069.  Bismuth. 

1070.  Bladders,  crude,  and  all  integuments  of  animals  not  speci- 
ally enumerated  or  provided  for  in  this  act. 

1071.  Bologna  sausages. 

1072.  Bolting  cloths.     (360.) 

1073.  Books,  engravings,  bound  or  unbound,  etchings,  maps,  and 
charts,  which  shall  have  been  printed  and  manufactured  more  than 
twenty  years  at  the  date  of  importation. 

1074.  Books,  maps,  and  charts  imported  by  authority  or  for  use 
of  the  United  States  or  for  the  use  of  the  Library  of  Congress ;  but 
the  duty  shall  not  have  been  included  in  the  contract  of  price  paid. 

1075.  Books,  maps,  and  charts  specially  imported,  not  more  than 
two  copies  in  any  one  invoice,  in  good  faith,  for  the  use  of  any 
society  incorporated  or  established  for  philosophical,  literary,  or  reli- 
gious purposes,  or  for  the  encouragement  of  the  fine  arts,  or  for  the 
use  or  by  order  of  any  college,  academy,  school,  or  seminary  of  learn- 
ing in  the  United  States. 

1076.  Books,   professional,   of   persons  arriving  in   the   United 
States. 


160  DIGEST  OF  THE  TARIFF  LAWS. 

The  Free  List.—  Continued. 

1077.  Books,  household  effects,  or  libraries,  or  parts  of  libraries, 
in  use,  of  persons  or  families  from  foreign  countries,  if  used  abroad 
by  them  not  less  than  one  year,  and  not  intended  for  any  other 
person  or  persons,  nor  for  sale. 

1078.  Breccia,  in  blocks  or  slabs. 

1079.  Brime. 

1080.  Brazil  pebbles  for  spectacles,  and  pebbles  for  spectacles 
rough. 

1081.  Bullion,  goJd  and  silver. 

1082.  Burgundy  pitch. 

1083.  Burr-stone,  in  blocks,  rough  or  unmanufactured,  and  not 
bound  up  in  mill-stones. 

1084.  Cabinets  of  coins,  medals,  and  all  other  collections  of  an- 
tiquities. 

1085.  Castor  or  castoreum. 

1086.  Catgut  strings,  or  gut-cord,  for  musical  instruments. 

1087.  Catgut  or  whip-gut,  unmanufactured. 

1088.  Coal,  anthracite. 

1089.  Coal-stores  of   American  vessels,  but  none  shall  be  un- 
loaded. 

1090.  Cobalt,  ore  of. 

1091.  Cocoa,  or  cacao,  crude,  and  fiber,  leaves,  and  shells  of. 

1092.  Coffee. 

1093.  Coins,  gold,  silver,  and  copper. 

1094.  Coir  and  coir  yarn. 

1095.  Copper,  old,  taken  from  the  bottom  of  American  vessels 
compelled  by  marine  disaster  to  repair  in  foreign  ports. 

1096.  Copper,  when  imported  for  the  United  States  Mint. 

1097.  Coral,  marine,  unmanufactured. 

1098.  Cork- wood,  or  cork-bark,  unmanufactured. 

1099.  Cotton. 

1100.  Curling-stones,  or  quoits. 

1101.  Cuttle-fish  bone. 

1102.  Diamonds,  rough  or  uncut,  including  glaziers7  diamonds. 

1103.  Diamond  dust  or  bort. 

1104.  Dyeing  or  tanning  articles,  in  a  crude  state,  used  in  dyeing 
or  tanning,  not  specially  enumerated  or  provided  for  in  this  act. 

1105.  Eggs. 

1106.  Esparto  or  Spanish  grass,  and  other  grasses,  and  pulp  of, 
for  the  manufacture  of  paper. 

1107.  Emery  ore. 

1108.  Fans,  common  palm-leaf. 


ACT   OF  MARCH  3,  1883.  161 

The  Free  List.— Continued. 

1109.  Farina. 

1110.  Fashion-plates,  engraved  on  steel  or  on  wood,  colored  or 
plain. 

1111.  Felt,  adhesive,  for  sheathing  vessels. 

1112.  Fibrin,  in  all  forms. 

1113.  Fire-wood. 

1114.  Fish,  fresh,  for  immediate  consumption. 

1115.  Fish,  for  bait. 

1116.  Flint,  flints,  and  ground  flint-stones. 

1117.  Fossils. 

1118.  Fruit-plants,  tropical  and  semi-tropical,  for  the  purpose  of 
propagation  or  cultivation. 

1119.  Fruits,  green,  ripe,  or  dried,  not  specially   enumerated  or 
provided  for  in  this  act. 

1120.  Furs,  undressed. 

1121.  Fur-skins  of  all  kinds,  not  dressed  in  any  manner. 

1122.  Glass,  broken  pieces,  and  old  glass  which  cannot  be  cut  for 
use,  and  fit  only  to  be  re- manufactured. 

1123.  Glass-plate  or  disks,  un wrought,  for  use  in  the  manufacture 
of  optical  instruments. 

1124.  Goat  skins,  raw. 

1125.  Gold-beaters'  molds,  and  gold-beaters'  skins. 

1126.  Gold-size. 

1127.  Grease,  for  use  as  soap-stock  only,  not  specially  enumerated 
or  provided  for. 

1128.  Gunny  bags,  and  gunny  cloth,  old  or  refuse,  fit  only  for 
remanufacturing. 

1129.  Gut,  and  worn  gut,  manufactured  or  unmanufactured. 

1130.  Guts,  salted. 

1131.  Gutta  percha,  crude. 

1132.  Hair,  horse  or  cattle,  and  hair  of  all  kinds,  cleaned  or  un- 
cleaned,  drawn  or  undrawn,  but  unmanufactured,  not  specially  enu- 
merated or  provided  for  in  this  act ;  of  hogs,  curled  for  beds  and 
mattresses,  and  not  fit  for  bristles. 

1133.  Hide-rope.   . 

1134.  Hides,  raw  or  uncured,  whether  dry,  salted,  or  pickled,  and 
skins,  except  sheep-skins  with  the  wool  on,  Angora  goat  skins,  raw, 
without  the  wool,  unmanufactured,  asses'  skins,  raw  or  unmanufac 
tured. 

1135.  Hones  and  whetstones. 

1136.  Hop-roots,  for  cultivation. 

1137.  Hop-poles. 
11 


162  DIGEST  OF  THE  TARIFF  LAWS. 

The  Free  List. — Continued. 

1138.  Ice. 

1139.  India-rubber,  crude,  and  milk  of. 

1140.  India-malaca  joints,  not  further  manufactured  than  cut  into 
suitable  lengths  for  the  manufactures  into  which  they  are  intended 
to  be  converted. 

1141.  Ivory,  and  vegetable  ivory,  unmanufactured. 

1142.  Jet,  unmanufactured. 

1143.  Joss-stick,  or  joss-light. 

1144.  Junk,  old. 

1145.  Lava,  unmanufactured. 

1146.  Life-boats  and  life  saving  apparatus,  specially  imported  by 
societies  incorporated   or  established   to  encourage  the  saving   of 
human  life. 

1147.  Lithographic  stones,  not  engraved. 

1148.  Loadstones. 

1149.  Logs,   and   round,    unmanufactured  timber,   not  specially 
enumerated  or  provided  for  in  this  act,  and  ship  timber,  and  ship 
planking.     (354.) 

1150.  Maccaroni  and  vermicelli.     (344.) 

1151.  Magnets. 

1152.  Manuscripts. 

1153.  Marrow,  crude. 

1154.  Marsh-mallows. 

1155.  Medals  of  gold,  silver,  or  copper. 

1156.  Meerschaum,  crude  or  raw. 

1157.  Mica  and  mica  waste. 

1158.  Models  of  inventions  and  other  improvements  in  the  arts  j 
but  no  article  or  articles  shall  be  deemed  a  model  or  improvements 
which  can  be  fitted  for  use. 

1159.  Moss,  sea-weeds,  and  all  other  vegetable  substances  used 
for  beds  and  mattresses. 

1160.  Newspapers  and  periodicals. 

1161.  Nuts,  cocoa,  and  Brazil  or  cream. 

1162.  Oakum. 

1163.  Oil-cake. 

1164.  Oil,   spermaceti,   whale,   and  other  fish  oils  of  American 
fisheries,  and  all  other  articles  the  produce  of  such  fisheries. 

1165.  Olives,  green  or  prepared. 

1166.  Orange  and  lemon  peel,  not  preserved,  candied,  or  other- 
wise prepared. 

1167.  Ores,  of  gold  and  silver. 

1168.  Palm  nuts  and  palm-nut  kernels. 


ACT  OF  MARCH  3,  1883.  163 

The  Free  List. — Continued. 

1169.  Paper-stock,    crude,   of   every    description,    including    all 
grasses,  fibers,  rags  of  all  kinds,  other  than  wool,  waste,  shavings, 
clippings,  old  paper,  rope  ends,  waste  rope,  waste  bagging,  gunny 
bags,  gunny  cloth,  old  or  refuse,  to  be  used  in  making,  and  fit  only 
to  be  converted  into  paper,  and  unfit  for  any  other  manufacture,  and 
cotton  waste,  whether  for  paper  stock  or  other  purposes. 

1170.  Parchment. 

1171.  Pearl,  mother  of. 

1172.  Personal  and  household  effects,  not  merchandise,  of  citizens 
of  the  United  States  dying  abroad. 

1173.  Pewter  and  britannia  metal,  old  and  fit  only  to  be  remanu- 
factured. 

1174.  Philosophical  and   scientific  apparatus,   instruments,   and 
preparations,  statuary,  casts  of  marble,  bronze,  alabaster,  or  plaster 
of  Paris,  paintings,  drawings,  and  etchings,  specially  imported  in 
good  faith  for  the  use  of  any  society  or  institution  incorporated  or 
established    for  religious,   philosophical,   educational,   scientific,  or 
literary  purposes,  or  encouragement  of  the  fine  arts,  and  not  in- 
tended for  sale. 

1175.  Plants,  trees,  shrubs,  and  vines  of  all  kinds  not  otherwise 
provided  for,  and  seeds  of  all  kinds,  except  medicinal  seeds  not 
specially  enumerated  or  provided  for  in  this  act. 

1176.  Plants,  trees,  shrubs,  roots,  seed  cane,  and  seeds  imported 
by  the  Department  of  Agriculture  or  the  United  States  Botanical 
Garden. 

1177.  Platina,  unmanufactured. 

1178.  Platinum,  unmanufactured,  and  vases,  retorts,  and  other 
apparatus,  vessels,  and  parts  thereof,  for  chemical  uses. 

1179.  Plumbago. 

1180.  Polishing-stones. 

1181.  Pulu. 

1182.  Pumice  and  pumice  stone. 

1183.  Quills,  prepared  or  unprepared. 

1184.  Bail-road  ties,  of  wood. 

1185.  Rattans  and  reeds,  unmanufactured. 

1186.  Regalia  and  gems,   statues,   statuary,   and  specimens    of 
sculpture,  where  specially  imported  in  good  faith  for  the  use  of  any 
society  incorporated  or  established  for  philosophical,  literary,  or  reli- 
gious purposes,  or  for  the  encouragement  of  the  fine  arts,  or  for  the  use 
or  by  order  of  any  college,  academy,  school,  seminary  of  learning,  or 
public  library  in  the  United  States. 

1187.  Root  flour. 

1188.  Rotten  stone. 


164  DIGEST  OF   THE   TAKIFF   LAWS. 

The  Free  List.— Continued. 

1189.  Sago,  sago  crude,  and  sago  flour. 

1190.  Saur-kraut, 

1191.  Sausage-skins. 

1192.  Sea-weed,  not  otherwise  provided  for. 

1193.  Seed  of  the  sugar  beet.     (356.) 

1194.  Shark  skins. 

1195.  Shells  of  every  description,  not  manufactured. 

1196.  Shingle-bolts  and  stave  bolts,  provided  that  heading  bolts, 
shall  be  held  and  construed  to   be  included  under  the  term   stave 
bolts. 

1197.  Handle-bolts.     (354.) 

1198.  Shrimps,  or  other  shell  fish. 

1199.  Silk,  raw,  or  as  reeled  from  the  cocoon,  but  riot  doubled, 
twisted,  or  advanced  in  manufacture  in  any  way. 

1200.  Silk  cocoons  and  silk  waste. 

1201.  Silk-worms'  eggs. 

1202.  Skeletons,  and  other  preparations  of  anatomy. 

1203.  Skins,  dried,  salted  or  pickled. 

1204.  Snails. 

1205.  Soap-stocks. 

1206.  Sodium. 

1207.  Sparterre,  for  making  or  ornamenting  hats. 

1208.  Specimens   of   natural   history,   botany,   and   mineralogy, 
when  imported  for  cabinets,  or  as  objects  of  taste  or  science,  and  not 
for  sale. 

1209.  Spunk. 

1210.  Spurs  and  stilts,  used  in  the  manufacture  of  earthen,  stone, 
or  crockery  ware.     (355.) 

1211.  Straw,  unmanufactured. 

1212.  Sugar  of  inilk. 

1213.  Sweepings  of  silver  and  gold. 

1214.  Tamarinds. 

1215.  Tapioca,  cassava,  or  cassada. 

1216.  Tea.* 

1217.  Tea-plants. 

1218.  Teasels. 

1219.  .Teeth,  unmanufactured. 

1220.  Terra  alba,  aluminous. 

1221.  Terra  japonica. 

1222.  Tin  ore,  bars,  blocks,  or  pigs,  grain  or  granulated. 


*  See  Paragraph  397i,  an  act  to  prevent  the  importation  of  adulterated  and 
spurious  Teas. 


ACT  OF  MABCH  3,  1883.  165 

The  Free  List.— Continued. 

1223.  Tonquin,  Tonqua  or  Tonka  beans. 

1224.  Tortoise  and  other  shells,  unmanufactured. 

1225.  Turtles. 

1226.  Types,  old,  and  fit  only  to  be  rein aiiufactu red. 

1227.  Umbrella  sticks,  crude,  to  wit,  all  partridge,   hair  wood, 
pimento,  orange,  myrtle,  and  all  other  sticks  and  canes  in  the  rough, 
or  no  further  manufactured  than  cut  into  lengths  suitable  for  umbrella, 
parasol,  or  sunshade  sticks  or  walking-canes. 

1228.  Vellum. 

1229.  Wafers,  unmedicated. 

1230.  Wearing  apparel,  in  actual  use,  and  other  personal  effects 
(not  merchandise),  professional  books,  implements,  instruments,  and 
tools  of  trade,  occupation,  or  employment  of  persons  arriving  in  the 
United  States.     But  this  exemption  shall  not  be  construed  to  include 
machinery  or  other  articles  imported  for  use  in  any  manufacturing 
establishment,  or  for  sale. 

1231.  WThalebone,  unmanufactured. 

1232.  Woods,  poplar,  or   other   woods,   for  the  manufacture  of 
paper. 

1233.  Woods,  namely,  cedar,  lignum-vitre,  laucewood,  ebony,  box, 
granadilla,  mahogany,  rosewood,  satin  wood,  and  all  cabinet  woods, 
unmanufactured. 

1234.  Works   of   art,   painting,   statuary,   fountains,   and  other 
works  of  art,  the  production  of  American  artists.    But  the  fact  of 
such  production   must  be  verified  by  the  certificate  of  a  consul  or 
minister  of  the  United  States  indorsed  upon  the  written  declaration 
of  the  artist ;  paintings,  statuary,  fountains,  and  other  works  of  art, 
imported  expressly  for  the  presentation  to  national  institutions,  or  to 
any  State,  or  to  any  municipal  corporation,  or  religious  corporation 
or  society. 

1235.  Yams. 

1236.  Zaffer. 

Wrecked  Goods.— when  free. 

[1237.]  Sec.  2504.  Whenever  any  vessel  laden  with  merchan- 
dise in  whole  or  in  part  subject  to  duty  has  been  sunk  in  any  river, 
harbor,  bay,  or  waters  subject  to  the  jurisdiction  of  the  United 
States,  and  within  its  limits,  for  the  period  of  two  years,  and  is 
abandoned  by  the  owner  thereof,  any  person  who  may  raise  such 
vessel  shall  be  permitted  to  bring  any  merchandise  recovered  there- 
from into  the  port  nearest  to  the  place  where  such  vessel  was  so  raised, 
free  from  the  payment  of  any  duty  thereupon,  and  without  being 
obliged  to  enter  the  same  at  the  custom-house  5  but  under  such  regu- 
lations as  the  Secretary  of  the  Treasury  may  prescribe.  (This  Sec- 


166  DIGEST  OF  THE  TAKIFF  LAWS. 

tion  was  No.  2507  of  "  The  Revised  Statutes.") — (See  Paragraph  28 
and  Treaty  Dept.  decision  4247,  and  decisions  to  Wrecked  Goods  in  the 
schedule.) 

Produce  of  the  Forests  of  Maine— when  free. 

[1238.]  Sec.  2505.  The  produce  of  the  forests  of  the  State  of 
Maine  upon  the  Saint  John  River  and  its  tributaries,  owned  by 
American  citizens,  and  sawed  or  hewed  in  the  Province  of  New 
Brunswick  by  American  citizens,  the  same  being  unmanufactured  in 
whole  or  in  part,  which  is  now  admitted  into  the  ports  of  the  United 
States  free  of  duty,  shall  continue  to  be  so  admitted  under  such 
regulations  as  the  Secretary  of  the  Treasury  shall,  from  time  to  time, 
prescribe.  (This  Section  was  Wo.  2508  of  "  The  Revised  Statutes.")— 
(See  Treaty  Dept.  decisions  2217-3071-3790-4300.) 

[1239.]  Sec.  2506.  The  produce  of  the  forests  of  the  State  of 
Maine  upon  the  Saint  Oroix  River  and  its  tributaries,  owned  by 
American  citizens,  and  sawed  in  the  Province  of  New  Brunswick  by 
American  citizens,  the  same  being  unmanufactured  in  whole  or  in 
part,  and  having  paid  the  same  taxes  as  other  American  lumber  on 
that  river,  shall  be  admitted  into  the  ports  of  the  United  States  free 
of  duty,  under  such  regulations  as  the  Secretary  of  the  Treasury 
shall  from  time  to  time  prescribe.  (This  Section  was  2509  of  "  The 
Revised  Statutes.") 

Machinery  imported  for  repairs — free.    / 

[1240.]  Sec.  2507.  Machinery  for  repair  may  be  imported  into 
the  United  States  without  payment  of  duty,  under  bond,  to  be  given 
in  double  the  appraised  value  thereof,  to  be  withdrawn  and  exported 
after  said  machinery  shall  have  been  repaired  ;  and  the  Secretary  of 
the  Treasury  is  authorized  and  directed  to  prescribe  such  rules  and 
regulations  as  may  be  necessary  to  protect  the  revenue  against  fraud, 
and  secure  the  identity  and  character  of  all  such  importations  when 
again  withdrawn  and  exported,  restricting  and  limiting  the  export 
and  withdrawal  to  the  same  port  of  entry  where  imported,  and  also 
limiting  all  bonds  to  a  period  of  time  of  not  more  'than  six  mouths 
from  the  date  of  the  importation.  (This  Section  was  No.  2511  of 
"  The  Revised  Statute*.'?)— (See  Treaty  Dept.  decisions  3505-3761-3780.) 

Paintings,  Statuary,  Works  of  Art,  &c.  for  Exhibition— free. 

[1241.]  Sec.  2508.  All  paintings,  statuary,  and  photographic 
pictures  imported  into  the  United  States  for  exhibition  by  any 
association  duly  authorized  under  the  laws  of  the  United  States,  or 
of  any  State,  for  the  promotion  and  encouragement  of  science,  art, 
or  industry,  and  not  intended  for  sale,  shall  be  admitted  free  of  duty, 
under  such  regulations  as  the  Secretary  of  the  Treasury  shall  pre- 


ACT  OF  MARCH  3,   L883.  167 

scribe.  But  bonds  shall  be  given  for  the  payment  to  the  United 
States  of  such  duties  as  may  be  imposed  by  law  upon  any  and  all  of 
such  articles  as  shall  not  be  re-exported'within  six  months  after  such 
importation.  (This  Section  was  No.  2512  of  "  The  Revised  Statutes.")— 
(See  Treaty  Dept.  decisions  2769-3128.) 

[1242.]  Sec.  2509.  All  works  of  art,  collections  in  illustration 
of  the  progress  of  the  arts,  science,  or  manufactures,  photographs, 
works  in  terra  cotta,  Parian,  pottery,  or  porcelain,  and  artistic  copies 
of  antiquities  in  metal  or  other  material,  hereafter  imported  in  good 
faith  for  permanent  exhibition  at  a  fixed  place  by  any  society  or 
institution  established  for  the  encouragement  of  the  arts  or  science, 
and  not  intended  for  sale*,  nor  for  any  other  purpose  than  is  herein- 
before expressed,  and  all  such  articles,  imported  as  aforesaid,  now  in 
bond,  and  all  like  articles  imported  in  good  faith  by  any  society  or 
association  for  the  purpose  of  erecting  a  public  monument,  and  not 
for  sale,  shall  be  admitted  free  of  duty,  under  such  regulations  as 
the  Secretary  of  the  Treasury  may  prescribe:  Provided,  That*  the 
parties  importing  articles  as  aforesaid  shall  be  required  to  give  bonds, 
with  sufficient  sureties,  under  such  rules  and  regulations  as  the  Secre- 
tary of  the  Treasury  may  prescribe,  for  the  payment  of  lawful  duties 
which  may  accrue  should  any  of  the  articles  aforesaid  be  sold,  trans- 
ferred, or  used  contrary  to  the  provisions  and  intent  of  this  act. 
(This  Section  is  a  reproduction  of  the  act  of  June  6,  1878,  see  Para- 
graph 371.) — (Treaty  Dept.  decision  3612  prescribes  the  regulations.) — 
(Machinery  not  entitled  to  the  benefit  of  this  section,  decision  3631.) 

Materials  for  construction  and  repairs  of  vessels— free. 

[1243.]  Sec.  2olO.  All  lumber,  timber,  hemp,  nianila,  wire  rope, 
and  iron  and  steel  rods,  bars,  spikes,  nails,  and  bolts,  and  copper 
and  composition  metal  which  may  be  necessary  for  the  construction 
and  equipment  of  vessels  built  in  the  United  States  for  foreign 
account  and  ownership  or  for  the  purpose  of  being  employed  in  the 
foreign  trade,  including  the  trade  between  the  Atlantic  and  Pacific 
ports  of  the  United  States,  after  the  passage  of  this  act,  may  be 
imported  in  bond  under  such  regulations  as  the  Secretary  of  the 
Treasury  may  prescribe ;  and  upon  proof  that  such  materials  have 
been  used  for  such  purpose,  no  duties  shall  be  paid  thereon.*  But 
vessels  receiving  the  benefit  of  this  section  shall  not  be  allowed  to 
engage  in  the  coastwise  trade  of  the  United  States  more  than  two 
months  in  any  one  year,  except  upon  the  payment  to  the  United 
States  of  the  duties  on  which  a  rebate  is  herein  allowed :  Provided, 

*The  refund  of  duties  under  Sections  2510  and  2511  is  in  no  sense  a  "  draw- 
back," and  therefore  not  subject  to  the  abatement  applied  to  drawbacks. 
The  full  amount  of  such  duty  is  to  be  refunded.  (Treas'y  Dept.  decision 
1973.) 


168  DIGEST  OF  THE  TAEIFF  LAWS. 

That  vessels  built  in  the  United  States  for  foreign  account  and 
ownership  shall  not  be  allowed  to  engage  in  the  coastwise  trade  of 
the  United  States.  ( This  Section  embraces  No.  2513  of  "  The  Revised 
Statutes.") — (See  Paragraph  348,  and  Treas'y  Dept.  Regulations  0/1874, 
pages  353  to  360,  and  decisions  1310-1684-2219-2409-2414-3043- 
3045-4244-4407-4468-4469-4519-4941-5034-5078.) 

[1244.]  Sec.  2511.  All  articles  of  foreign  production  needed  for 
the  repair  of  American  vessels  engaged  exclusively  in  foreign  trade 
may  be  withdrawn  from  bonded  warehouses  free  of  duty,  under  such 
regulations  as  the  Secretary  of  the  Treasury  may  prescribe.*  (This 
Section  was  No.  2514  of  "  The  Revised  Statutes.")— (See  Treas'y  Dept. 
Regulations  of  1874,  pages  353  to  360,  and  decisions  1533-1682-1971- 
2479-2595-2646-3043-3045-3761-4363-4655.) 

Peltries,  &c.  of  Indians— when  free. 

[1245.]  Sec.  2512.  That  no  duty  shall  be  levied  or  collected  on 
the  importation  of  peltries  brought  into  the  Territories  of  the  United 
States  by  Indians,  nor  on  the  proper  goods  and  effects,  of  whatever 
nature,  of  Indians  passing  or  repassing  the  boundary  line  aforesaid, 
unless  the  same  be  goods  in  bales  or  other  large  packages  unusual 
among  Indians,  which  shall  not  be  considered  as  goods  belonging  to 
Indians,  nor  be  entitled  to  the  exemption  from  the  duty  aforesaid. 
(This  Section  was  No.  2515  of  "  The  Revised  Statutes.")— (See  Treaty 
Dept,  decisions  2191-2315-3450-5368.) 

Duty  on  articles  not  enumerated,  raw  or  manufactured. 

[1246.]  Sec.  2513.  There  shall  be  levied,  collected,  and  paid  on 
the  importation  of  ALL  HAW  OR  UNMANUFACTURED  ARTICLES,  not 
herein  enumerated  or  provided  for,  a  duty  of  TEN  PER  CENTUM  AD 
VALOREM;  and  ALL  ARTICLES  MANUFACTURED,  IN  WHOLE  OR  IN 
PART,  not  herein  enumerated  or  provided  for,  a  duty  of  TWENTY 
PER  CENTUM  AD  VALOREM.  (This  Section  was  No.  2516  of  "  The 
Revised  Statutes."} — (See  Paragraph  412,  and  Treas^y  Dept,  decisions 
3457-4089-4157-4689-4807-4949-5018-5105-5115-5173-5469-5473.) 

Kepealing  certain  laws  which  imposed  duty  on  charges,  &c. 

[1247.]  Sec.  7.  That  sections  twenty-nine  hundred  and  seven 
and  twenty-nine  hundred  and  eight  of  the  Revised  Statutes  of  the 
United  States  and  section  fourteen  of  the  act  entitled  "  An  act  to 
amend  the  customs  revenue  laws,  and  to  repeal  moities,"  approved 


*The  refund  of  duties  under  Sections  2510  and  2511  is  in  no  sense  a  u  draw- 
back," and  therefore  not  subject  to  the  abatement  applied  to  drawbacks. 
The  full  amount  of  such  duty  is  to  be  refunded.  (Treas'y  Dept.  decision 
1973.) 


ACT  OF  MABCH  3,  1883.  169 

June  twenty-second,  eighteen  hundred  and  seventy-four,  be,  and  the 
same  are  hereby,  repealed,  and  hereafter  none  of  the  charges  imposed 
by  said  sections  or  any  other  provisions  of  existing  law  shall  be 
estimated  in  ascertaining  the  value  of  goods  to  be  imported,  nor 
shall  the  value  of  the  usual  and  necessary  sacks,  crates,  boxes,  or 
covering,  of  any  kind  be  estimated  as  part  of  their  value  in  deter- 
mining the  amount  of  duties  for  which  they  are  liable :  Provided, 
That  if  any  packages,  sacks,  crates,  boxes,  or  coverings  of  any  kind 
shall  be  of  any  material  or  form  designed  to  evade  duties  thereon, 
or  designed  for  use  otherwise,  than  hi  the  bona  fide  transportation 
of  goods  to  the  United  States,  the  same  shall  be  subject  to  a  duty 
of  one  hundred  per  centum  ad  valorem  upon  the  actual  value  of  the 
same. 

Oaths  prescribed  upon  entry  of  merchandise. 

[1248.]  Sec.  8.  That  section  twenty-eight  hundred  and  forty-one 
of  the  Revised  Statutes  of  the  United  States %is  hereby  amended  and 
shall  on  and  after  the  first  day  of  July,  eighteen  hundred  and  eighty- 
three,  be  as  follows : 

[1249.]  Sec.  2841.  Whenever  merchandise  imported  into  the 
United  States  is  entered  by  invoice,  one  of  the  following  oaths, 
according  to  the  nature  of  the  case,  shall  be  administered  by  the 
collector  of  the  port,  at  the  time  of  entry,  to  the  owner,  importer, 
consignee,  or  agent :  Provided,  That  if  any  of  the  invoices  or  bills  of 
lading  of  any  merchandise  imported  in  said  vessel,  which  should 
otherwise  be  embraced  in  said  entry,  have  not  been  received  at  the 
date  of  the  entry,  the  affidavit  may  state  the  fact,  and  thereupon 
such  merchandise  of  which  the  invoices  or  bills  of  lading  are  not 
produced  shall  not  be  included  in  such  entry,  but  may  be  entered 
subsequently.  (See  Paragraph  367.) 

Oath  of  Consignee,  Importer,  or  Agent. 

I,  -  ,  do  solemnly  and  truly  swear  (or  affirm)  that  the 

invoice  and  bill  of  lading  now  presented  by  me  to  the  collector  of 

are  the  true  and  only  invoice  and  bill  of  lading  by  me 

received,  of  goods,  wares,  and  merchandise  imported  in  the , 

whereof  —  is  master,  from ,  for  account  of  any 

person  whomsoever  for  whom  I  am  authorized  to  enter  the  same; 
that  the  said  invoice  and  bill  of  lading  are  in  the  state  in  which 
they  were  actually  received  by  me,  and  that  I  do  not  know  nor 
believe  in  the  existence  of  any  other  invoice  or  bill  of  lading  of  the 
said  goods,  wares,  and  merchandise ;  that  the  entry  now  delivered 
to  the  collector  contains  a  just  and  true  account  of  the  said  goods, 
wares,  and  merchandise,  according  to  the  said  invoice  and  bill  of 
lading ;  that  nothing  has  been,  on  my  part,  nor  to  my  knowledge, 
on  the  part  of  any  other  person,  concealed  or  suppressed,  whereby 
12 


170  DIGEST  OF  THE  TABIFF  .LAWS. 

the  United  States  may  be  defrauded  of  any  part  of  the  duty  law- 
fully due  on  the  said  goods,  wares,  and  merchandise;  that  the  said 
invoice  and  the  declaration  therein  are  in  all  respects  tr^e,  and  were 
made  by  the  person  by  whom  the  same  purports  to  have  been  made, 
and  that  if,  at  any  time  hereafter,  I  discover  any  error  in  the  said 
invoice,  or  in  the  account  now  rendered  of  the  said  goods,  wares, 
and  merchandise,  or  receive  any  other  invoice  of  the  same,  I  will 
immediately  make  the  same  known  to  the  collector  of  this  district. 
And  I  do  further  solemnly  and  truly  swear  (or  affirm)  that,  t.o  the 
best  of  my  knowledge  and  belief  (insert  the  name  and  residence  of 
the  owner  or  owners),  is  (or  are)  the  owner  (or  owners)  of  the  goods, 
wares,  and  merchandise  mentioned  in  the  annexed  entry;  that  the 
invoice  now  produced  by  me  exhibits  the  actual  cost  (if  purchased) 
or  fair  market  value  (if  otherwise  obtained)  at  the  time  or  times  and 
place  or  places  when  or  where  procured  (as  the  case  may  be),  of  the 
said  goods,  wares,  and  merchandise,  including  all  cost  for  finishing 
said  goods,  wares,  and  merchandise  to  their  present  condition,  and 
no  other  or  different  discount,  bounty,  or  drawback  but  such  as  has 
been  actually  allowed  on  the  same. 


Oath  of  Owner  in   Cases  where  Merchandise  has  been  actually 

Purchased. 

I, ,  do  solemnly  and  truly  swear  (or  affirm)  that  the 

entry  now  delivered  by  me  to  the  collector  of contains  a  just 

and  .true  account  of  the  goods,  wares,  and  merchandise  imported  by 

or  consigned  to  me,  in  the ,  whereof is  master 

— ;  that  the  invoice  which  I  now  produce  contains  a  just  and 
faithful  account  of  the  actual  cost  of  the  said  goods,  wares,  and  mer- 
chandise, including  all  cost  of  finishing  said  goods,  wares,  and  mer- 
chandise to  their  present  condition,  and  no  other  discount,  drawback, 
or  bounty  but  such  as  has  been  actually  allowed  on  the  same ;  that  I 
do  not  know  or  believe  in  the  existence  of  any  invoice  or  bill  of  lading 
other  than  those  now  produced  by  me,  and  that  they  are  in  the  state 
in  which  I  actually  received  them.  And  I  further  solemnly  and  truly 
swear  (or  affirm)  that  I  have  not  in  the  said  entry  or  invoice  concealed 
or  suppressed  anything  whereby  the  United  States  may  be  defrauded 
of  any  part  of  the  duty  lawfully  due  on  the  said  goods,  wares,  and 
merchandise;  that  the  said  invoice  and  the  declaration  thereon  are  in 
all  respects  true,  and  were  made  by  the  person  by  whom  the  same 
purports  to  have  been  made,  and  that  if  at  any  time  hereafter  I  dis- 
cover any  error  in  the  said  invoice  or  in  the  account  now  produced 
of  the  said  goods,  wares,  and  merchandise,  or  receive  any  other  in- 
voice of  the  same,  I  will  immediately  make  the  same  known  to  the 
collector  of  this  district. 


ACT  OF   MAECH  3,  1883.  171 

Oath  of  Manufacturer  or  Owner  in  Cases  where  Merchandise  has 
not  been  actually  purchased. 

I,  -  ,  do  solemnly  and  truly  swear  (or  affirm)  that  the 

entry  now  delivered  by  me  to  the  collector  of contains  a  just 

and  true  account  of  goods,  wares,  and  merchandise  imported  by  or 

consigned  to  me  in  the ,  whereof •  is  master, 

from ;  that  the  said  goods,  wares,  and  merchandise  were  not 

actually  bought  by  me,  or  by  my  agent,  in  the  ordinary  mode  of 
bargain  and  sale,  but  that,  nevertheless,  the  invoice  which  I  now  pro- 
duce contains  a  just  and  faithful  valuation  of  the  same,  at  their  fair 
market  value,  at  the  time  or  times  and  place  or  places  when  and 
where  procured  for  my  account  (or  for  account  of  myself  or  partners); 
that  the  said  invoice  contains  also  a  just  and  faithful  account  of  all 
the  cost  for  finishing  said  goods,  wares,  and  merchandise  to  their 
present  condition,  and  no  other  discount,  drawback  or  bounty  but 
such  as  has  been  actually  allowed  on  the  said  goods,  wares,  and  mer- 
chandise; that  the  said  invoice  and  the  declaration  thereon  are  in 
all  respects  true,  and  were  made  by  the  person  by  whom  the  same 
purports  to  have  been  made ;  that  I  do  not  know  nor  believe  in  the 
existence  of  any  invoice  or  bill  of  lading  other  than  those  now  pro- 
duced by  me,  and  that  they  are  in  the  state  in  which  I  actually  re- 
ceived them.  And  I  do  further  solemnly  and  truly  swear  (or  affirm) 
that  1  have  not  in  the  said  entry  or  invoice  concealed  or  suppressed 
anything  whereby  the  United  States  may  be  defrauded  of  any  part 
of  the  duty  lawfully  due  on  the  said  goods,  wares,  and  merchandise, 
and  that  if  at  any  time  hereafter  I  discover  any  error  in  the  said 
invoice,  or  in  the  account  now  produced  of  the  said  goods,  wares, 
and  merchandise,  or  receive  any  other  invoice  of  the  same,  I  will 
immediately  make  the  same  known  to  collector  of  this  district. 
• 

Mode  of  Appraisal  of  Merchandise  when   Market  Value  cannot 

be  ascertained, 

[1250.]  Sec.  9.  If  upon  the  appraisal  of  imported  goods,  wares, 
and  merchandise,  it  shall  appear  that  the  true  and  actual  market  value 
and  wholesale  price  thereof,  as  provided  by  law,  cannot  be  ascer- 
tained to  the  satisfaction  of  the  appraiser,  whether  because  such 
goods,  wares,  and  merchandise  be  consigned  for  sale  by  the  manu- 
facturer abroad  to  his  agent  in  the  United  States,  or  for  any  other 
reason,  it  shall  then  be  lawful  to  appraise  the  same  by  ascertaining 
the  cost  or  value  of  the  materials  composing  such  merchandise,  at  the 
time  and  place  of  manufacture,  together  with  the  expense  of  manu- 
facturing, preparing,  and  putting  up  such  merchandise  for  shipment, 
and  in  no  case  shall  the  value  of  such  goods,  wares,  and  merchandise 
be  appraised  at  less  than  the  total  cost  or  value  thus  ascertained. 
(See  Paragraph  133.) 


172  DIGEST  OF   THE   TARIFF  LAWS. 


Goods  in  Warehouse  entitled  to  the  Benefit  of  this  Act. 

1 1251. J  Sec.  10.  That  all  imported  goods,  wares,  and  merchan- 
dise which  may  be  in  the  public  stores  or  bonded  warehouses  on  the 
day  and  year  when  this  act  shall  go  into  effect,  except  as  otherwise  pro. 
vided  in  this  act,  shall  be  subjected  to  no  other  duty  upon  the  entry 
thereof  for  consumption  than  if  the  same  were  imported  respectively 
after  that  day;  and  all  goods,  wares,  and  merchandise  remaining  in 
bonded  warehouses  on  the  day  and  year  this  act  shall  take  effect, 
and  upon  which  the  duties  shall  have  been  paid,  shall  be  entitled  to 
a  refund  of  the  difference,  between  the  amount  of  duties  paid  and 
the  amount  of  duties  said  goods,  wares,  and  merchandise  would  be 
subject  to  if  the  same  were  imported  respectively  after  that  date. 

Treaty  Provisions  not  Effected. 

[1252.]  Sec.  11.  Nothing  in  this  act  shall  in  any  way  change  or 
impair  the  force  or  effect  of  any  treaty  between  the  United  States 
and  any  other  government,  or  any  laws  passed  in  pursuance  of  or 
for  the  exception  of  any  such  treaty,  so  long  as  such  treaty  shall 
remain  in  force  in  respect  of  the  subjects  embraced  in  this  act ;  but 
whenever  any  such  treaty,  so  far  as  the  same  respects  said  subjects,, 
shall  expire  or  be  otherwise  terminated,  the  provisions  of  this  act  shall 
be  in  force  in  all  respects  in  the  same  manner  and  to  the  same  extent 
as  if  no  such  treaty  had  existed  at  the  time  of  the  passage  hereof. 
(See  Paragraph  29.) 

Duty  on  Articles  in  Schedule  E  to  take  effect  June  1,  1883. 

[1253.J  Sec.  12.  That  in  respect  of  all  articles  mentioned  in 
Schedule  E  of  section  six  of  this  act,  tnis  act  shall  take  effect  on  and 
after  the  first  day  of  June,  Anno  Domini  eighteen  hundred  and 
eighty- three.  (See  Paragraphs  649  to  658.) 

Suits,  &e.  not  Effected. 

[1254.]  Sec.  13.  That  the  repeal  of  existing  laws  or  modifica- 
tions thereof  embraced  in  this  act  shall  not  affect  any  act  done,  or  any 
right  accruing  or  accrued,  or  any  suit  or  proceeding  had  or  com- 
menced in  any  civil  cause,  before  the  said  repeal  or  modifications ; 
but  all  rights  and  liabilities  under  said  laws  shall  continue  and  may 
be  enforced  in  the  same  manner  as  if  said  repeal  or  modifications  had 
not  been  made,  nor  shall  said  repeal  or  modifications  in  any  manner 
affect  the  right  to  any  office,  or  change  the  term  or  tenure  thereof. 
Any  offenses  committed,  and  all  penalties  or  forfeitures  or  liabilities 
incurred  under  any  statute  embraced  in  or  changed,  modified,  or 
repealed  by  this  act  may  be  prosecuted  and  punished  in  the  same 


ACT  OF  MAECH  3,  1883.  173 

manner  and  with  the  same  effect  as  if  this  act  had  not  been  passed. 
All  acts  of  limitations,  whether  applicable  to  civil  causes  and  pro- 
ceedings or  to  the  prosecution  of  offenses  or  for  the  recovery  of 
penalties  or  forfeitures  embraced  in  or  modified,  changed  or  repealed 
by  this  act,  shall  not  be  affected  thereby  ;  and  all  suits,  proceedings, 
or  prosecutions,  whether  civil  or  criminal,  for  causes  arising  or  acts 
done  or  committed  prior  to  the  passage  of  this  act,  may  be  com- 
menced and  prosecuted  within  the  same  time  and  with  the  same 
effect  as  if  this  act  had  not  been  passed. 
Approved  March,  3,  1883. 


174 

KOTE. 

Classification  of  Articles. — Articles  not  specially  named 
in  tbe  following  schedule,  are  embraced  under  a  general  provision,  as 
Dyeing,  Tanning,  Saddlery,  Cutlery,  Jewelry,  Drugs,  &c.,  or  under 
tbe  material  of  which  it  is  composed,  or  under  the  provision  for  non- 
enumerated  articles,  or  by  assimilation  to  some  enumerated  article^ 
whether  free  or  dutiable. 

Too  great  a  stress  should  not  be  laid  upon  the  possible  use  which 
can  be  made  of  an  article,  the  rule  should  be  the  ordinary  use,  in 
determining  the  classification.  It  is  a  well  known  principle  of  law 
that  such  a  construction  should  so  far  as  is  practicable,  be  given  to  a 
statute  as  will  promote,  rather  than  impair,  the  object  for  which  the 
statute  was  enacted.  (Decision  4455.) 

The  decisions  of  the  Courts  require  the  classification  of  articles  to 
be  according  to  the  commercial  understanding  of  the  term  used,  or 
its  common  every  day  meaning.  (Decisions  4683-5552.) 

Specific  Provisions. — The  Supreme  Court  of  the  United  States, 
(in  the  cases  of  Movius  vs.  Arthur,  95  TJ.  S.  144 ;  Arthur  vs.  Leary,  96 
U.  S.  112,)  held,  that  it  is  also  well  settled  that  when  Congress  has 
designated  an  article  by  its  specific  name,  and  imposed  a  duty  on  it 
by  such  name,  general  terms  in  a  later  act  or  other  parts  of  the  same 
act,  although  sufficiently  broad  to  comprehend  such  article,  are  not 
applicable  to  it.  (Decision  4812.)  Therefore,  "Silk  Fans"  are  duti- 
able as  "Fans"  at  35  per  ct.  and  not  as  a  manufacture  of  silk,  or  silk 
chief  value,  at  50  per  ct. 

Mixed  Materials. — Articles  not  specially  provided  for  com- 
posed of  cotton  mixed  with  flax,  hemp,  jute,  silk,  or  vegetable  fibrer 
or  either  of  these,  cotton  being  the  material  of  chief  value,  are  to  be 
classed  as  manufactures  of  cotton.  If  cotton  is  not  chief  value  the  pro- 
visions of  law  for  that  material  which  is  of  chief  value  governs  the 
classification.  (Decisions  4286-4505-4570-4946-5474.)  When  of  equal 
values  are  dutiable  at  the  highest  rates  chargeable  on  any  of  the 
component  parts.  (Decision  3343  and  paragraph  412.) 

Articles  partly  of  wool,  worsted  or  animal  hair,  are  to  be  classed 
as  woolens  or  worsteds.  (Decision  4785.) 

Other  articles  manufactured  from  two  or  more  materials  are  duti- 
able at  the  highest  rates  which  may  be  chargeable  on  the  component 
material  of  chief  value.  (Paragraph  412.) 

The  Attorney-General  has  given  an  opinion,  that  the  words  "chief 
value,"  means  greater  than  either  of  the  other  materials;  not  grea.lor 
than  their  aggregate.  (Decision  5207.)  The  mere  location  of  paint- 
ing, decoration,  &c.,  where  such  is  the  material  element  of  value, 
should  not  govern  the  classification.  (Decision  5434.) 

Conflicting  Provisions. — If  two  or  more  rates  of  duty  should 
be  applicable  to  any  article,  it  shall  be  classified  for  dut3T  under  the 
highest  of  such  rates.  (Paragraph  412.) 


SCHEDULE 

OF 

U.  S.   IMPORT   DUTIES 

UNDER 
EXISTING    LAWS    AND    DECISIONS. 


ARTICLES  IMPORTED  IN  GLASS  BOTTLES. — When  any  articles  are  imported 
in  GLASS  Bottles  except  "  Still  Wines  and  Ginger- Ale  or  Ginger-Beer,"  the 
bottles  pay  an  ADDITIONAL  duty  as  provided  under  title  of  "  Bottles." 

UNUSUAL  COVERINGS. — If  any  packages,  sacks,  crates,  boxes,  or  coverings 
of  any  kind  shall  be  of  any  material  or  form  designed  to  evade  duties  thereon, 
or  designed  for  use  otherwise  than  in  the  ~bona  fide  transportation  of  goods  to 
the  United  States,  the  same  shall  be  subject  to  a  duty  of  100  per  ct.  upon  the 
actual  value  of  the  same.  (Paragraph  1247.) 

The  Decisions  referred  to  throughout  the  Schedule  are  those  rendered  by 
the  Treasury  Department.  See  Note  on  preceding  page. 


A. 

PAEAGKAPH  OF  LAW  KATE  OF 

IMPOSING  DUTY.  DUTY. 

745     Abaca  or  manilla  hemp $25  per  ton. 

Absinthe,  see  Liquors. 

506  u         oil  of  (wormwood) 25  per  ct. 

1051     Acacia  gum,  (gum  arabic)  crude free. 

508  "     otherwise  than  crude 10  per  ct. 

924          "       ferneriana  (decision  4371)  crude free. 

Academies,  articles  specially  imported  for,  see  Societies. 

883     Accordeons,  and  parts  of  * . 25  per  ct. 

839  "  if  toys 35  per  ct. 

506     A  cetate  of  ammonia 25  per  ct. 

500  "         "  baryta 25  per  ct. 

506  "         "  copper 25  per  ct. 

506  "  .       "  iron % . . .  25  per  ct. 

*  The  Court  held  that  completed  indispensable  parts  of  musical  instruments 
were  dutiable  under  the  provision  for  musical  instruments,  (decision  4453.) 


176  U.  S.  IMPORT  DUTIES  UNDER 

PAEAGRAPH  OF  LAW  BATE  OF 

IMPOSING  DUTY.  DUTY. 

468  Acetate  of  lead,  brown 4  cts.  per  Ib. 

469  "  "  lead,  white 6  cts.  per  Ib. 

506  "  "  lime 25  per  ct. 

506  "  "  magnesia 25  per  ct. 

506  "  "  potash 25  per  ct. 

506  u  "  potasse 25  per  ct. 

506  "  "  soda,  crude  or  refined,  (decision  444) 25  per  ct. 

506  "  "  strontia 25  per  ct. 

506  "         "  zinc 25  per  ct. 

Acetone,  (decision  3493)  assimilating  to  alcohol,  which  see. 

427  Acid,  acetic,  acetous,  arid  pyroligneous,  not  exceeding  the 

specific  gravity  of  1.047,  (decision  4378) 2  cts.  per  Ib. 

exceeding  the  specific  gravity  of  1.047 10  cts.  per  Ib. 

1009  "        arsenious free. 

1009  "        benzoic free. 

458  "        boracic,  pure 5  cts.  per  Ib. 

458  "  commercial 4  cts.  per  Ib. 

1009  "        carbolic  (decision  2587) free. 

462  "        chromic fc 15  per  ct. 

1009  "        chrysamic,  (decision  5147) free. 

428  "        citric 10  cts.  per  Ib. 

1009  "        cresylic  (decision  3980) free. 

1009  "        gallic free. 

1009  "        muriatic free. 

1009  "        nitric •  • free. 

1009  "        oxalic free. 

1009  "        picric  and  nitro-picric free. 

1009  "        pyrogallic,  (decision  3412) free. 

1009  "       rosolic,  (decision  4514) . .  .free. 

1009  "        salicylic,  (decision  5524) free. 

1009  "        succinic free. 

1009  "        sulphuric  or  oil  of  vitriol free. 

523        "        tannic $1  per  Ib. 

429  "        tartaric 10  cts.  per  Ib. 

1009     Acids  used  for  medicinal,  chemical,  or  manufacturing  pur- 
poses, not  specially  enumerated  or  provided  for. free. 

912     Aconite free. 

704     Acorns  and  acorn  coffee,  as  coffee  substitute,  raw  or  pre- 
pared (decision  Nov.  17,  1863) . .  .2  cts.  per  Ib. 

1230     Actors,  arriving  in  the  U.  S.,  costumes  of,  (decisions  4686- 

4721) free. 

840     Adamantine  spar,  as  emery 1  ct.  per  Ib. 

1111     Adhesive  felt  for  sheathing  vessels free. 

507  "          plasters  (decision  2078) 25  per  ct. 


EXISTING  LAWS  AND  DECISIONS.  177 

PARAGRAPH  OF  LAW  BATE  OF 

IMPOSING  DUTY.  DUTY. 

1051     Adianthum,  (drug)  crude free. 

508  otherwise  than  crude 10  per  ct. 

630     Adzes,  iron  or  steel 45  per  ct. 

1051     Agaric,  crude free. 

508         "          not  crude  (other  than  spunk) 10  per  ct. 

839     Agate  balls,  *  or  marbles  (decision  3264) 35  per  ct. 

1246     Agates,    (are  not    precious  stones,   decision    3800)   when 

manufactured,  cut  or  polished 20  per  ct. 

1011  "     unmanufactured  (decision  4842) free. 

1246  "     for  book  binders  (decision  3800) 20  per  ct. 

873  "     set  as  jewelry , 25  per  ct. 

Agriculture,  Department  of,  articles  for,  see  United  States. 

808     Alabaster  statuary  and  ornaments 10  per  ct. 

Same,  if  specially  imported  for  societies  and  schools — 
see  Societies. 

1051     Alba  canella  bark,  crude free. 

508  "     otherwise  than  crude 10  per  ct. 

Albata,  see  German  silver. 

911     Albumen,  in  any  form  or  condition free. 

877     Albums,  paper  and  leather 30  per  ct. 

802  "         paper 15  per  ct. 

797          "         silk  chief  value 50  per  ct. 

516  Alcohol,  cont'g  94  per  ct.  of  anhydrous  alcohol $2  per  gall. 

526          "         amylic  or  fusel  oil 10  per  ct. 

517  Alcoholado  (decision  1718) $2  per  gall,  and  25  per  ct. 

517     Alcoholic  compounds,  not  otherwise  specially  enumerated 

or    provided    for,   on    the    alcohol    contained 

therein $2  per  gall,  and  25  per  ct. 

liquors,  see  Liquors. 
"         medicinal  preparations,  see  Preparations. 

514  "         perfumery,  including  cologne  water . . .  .$2  per  gall,  and  50  per  ct. 

515  "         spirits,  distilled,  cont'g  50  per  ct.  of  anhydrous 

alcohol $1  per  gall. 

1051     Alcornoque,  (bark)  crude free. 

508  u  otherwise  than  crude 10  per  ct. 

Ale,  malt,  see  Liquors. 
Ale,  ginger,  see  Ginger  Ale. 

1010     Alizarine,  natural  or  artificial,  (decision  4424) free. 

490     Alkaline  silicates i  ct.  per  Ib. 


*  Agate  balls,  claimed  to  be  used  for  ornamenting  the  handles  of  umbrellas 
and  parasols,  but  which  can  be  used  as  "  toys,"  dutiable  at  35  per  ct.  as  "  toys," 
(decision  3624). — Agates,  cut  and  polished  on  one  side,  not  specially  imported 
as  specimens  of  mineralogy  for  cabinets,  dutiable  at  20  per  ct.  under  paragraph 
1246,  (decision  3800). 


178  U.  S.  IMPORT  DUTIES  UNDER 

PAKAGKAPH  OF   LAW  KATE  OF 

I3IPOSING  DUTY.  DUTY. 

506     Alkalis,  alkaloids  and  all  combinations  of. ' 25  per  ct. 

1051     Alkanet  root,  crude free. 

508  u  "     otherwise  than  crude 10  per  ct- 

1051     Alkekengi,  crude free. 

508  otherwise  than  crude 10  per  ct. 

Alloys  of  metals,  pays  highest  rate  chargeable  on  any  of 

the  component  parts  (decision  3407.) 
Alloys  used  as  substitutes  for  steel  tools,  see  Steel  Ingots. 
Allspice,  as  pimento. 

717     Almonds 5  cts.  per  Ib 

717          "         shelled 7i  cts.  per  Ib. 

970  "         oil  of,  (decision  3575) .free. 

513     Almond  paste  (cosmetic) 50  per  ct. 

1051     Aloes,  crude free. 

508         "       otherwise  than  crude 10  per  ct. 

Alpaca,  hair  of,  unmanufactured,  see  Wool. 
"         manufactured,  see  Woolens. 

447     Alum,  patent  alum,  and  alum  substitute 60  cts.  per  100  Ibs. 

447     Alum,  in  crystals  or  ground 60  cts.  per  100  Ibs. 

447     Alumina,  and  sulphate  of 60  cts.  per  100  Ibs. 

447  Aluminous  cake 60  cts.  per  100  Ibs. 

1220     Aluminous  terre  alba  (decision  4093) free. 

1054  Aluminium    (decision    5298)    unmanufactured,   in    slabs, 

sheets,  &c free. 

630  "  leaf  in  books  (decision  5298) 45  per  ct. 

1055  Amber  gum free. 

u       beads,  see  Beads. 

971  *'       oil,  crude  and  rectified free. 

913     Ambergris free. 

972  "         oil free. 

Amelines,  see  Woolens. 

American  artists,  see  Art. 
1172     American  citizens,  dying  abroad,  personal  and  household 

effects  of,  not  merchandise free. 

1164  "         fisheries,  all  products  of  (decisions  3760-4413) free. 

u         manufactures  and  products,  returned,  see  United 

States, 
vessels,  construction  and  repairs,  see  Vessels. 

894     Amethysts,  not  set 10  per  ct. 

873  "          jewelry 25  per  ct. 

448  Ammonia,  anhydrous,  liquified  by  pressure 20  per  ct. 

506  "  acetate  of 25  per  ct. 

449  aqua  or  water  of 20  per  ct. 

451  carbonate  of 20  per  ct. 

450  muriate  of,  or  sal-ammoniac  (decision  1896) 10  per  ct. 


EXISTING  LAWS  AND  DECISIONS.  179 

PARAGRAPH  OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY. 

452     Ammonia,  sulphate  of  (decisions  1711-1896) 20  per  ct. 

1051     Ammoniac  gum  (decision  2235)  crude free. 

508  u    otherwise  than  crude 10  per  ct. 

528     Amyle  of  oxyd  (decision  1129) $2.50  per  Ib. 

526     Amy  lie  alcohol ,  or  fusel  oil 10  per  ct. 

1202     Anatomy,  preparations  of,  and  skeletons  (decision  3831) . . .  .< free. 

preparations  of,  imitations  of,  dutiable  according 
to  the  material  (decision  3831.) 

577     Anchors  or  parts  of 2  cts.  per  Ib. 

"         old  and  broken,  unfit  for  use,  as  scrap  iron  (deci- 
sion 365.) 
Anchovies,  see  Fish. 

698     Anchovy  sauce  and  paste  (decision  3492.) 35  per  ct. 

571     Andirons,  cast  iron 1^  cts  per  Ib. 

1051     Angelica  root,  crude free. 

508  u  "     otherwise  than  crude 10  per  ct. 

592     Angles,  iron  or  steel 1 J  cts  per  Ib. 

965     Angola  weed  (orchil) ' free. 

1134     Angora  goat  skins,  raw,  without  the  wool,  unmanufactured free. 

"       goats,  see  Animals. 

1017     Aniline,  arseniate  of free. 

496  "         colors  or  dyes  (coal  tar  product) , 35  per  ct. 

974          "         oil,  crude,  (decision  5538) free. 

496  paste  (decision  2810) 35  per  ct. 

497  "         residuum  (decision  4076) 20  per  ct. 

1020  "  •      salts  or  black  salts free. 

919     Animal  carbon,  fit  for  fertilizing  only free. 

502         "  "         as  bone  black 25  per  ct. 

506         "         oils 25perct. 

1070  Animals,  all  integuments    of,  not  specially   enumerated  or 

provided  for free. 

1246  carcasses  of,  dressed  for  food  (decision  2325) 10  per  ct. 

666  live,  (decision  3445) 20  per  ct. 

1068  such  as  birds,  land  and  water  fowls free. 

1056  brought  into  the  United  States  temporarily,  and 

for  a  period  not  exceeding  six  months,  for  the 
purpose  of  exhibition  or  competition  for  prizes 
offered  by  any  agricultural  or  racing  associa- 
tion ;  but  a  bond  shall  be  first  given  in  accord- 
ance with  the  regulations free. 

1057  "         for  breeding  purposes,  *  shall  be  admitted  upon 

proof  thereof  satisfactory  to  the   Secretary   of 

*  The  Court  held  that  animals  whether  of  superier  or  inferior   stock,  if 
imported  for  breeding  purposes  should   be  admitted  free  of  duty   (decision 


180  U.  S.  IMPORT  DUTIES  UNDER 

PAKAGBAPH   OF  LAW  KATE  OF 

IMPOSING  DUTY.  DUTY. 

Animals. —  Continued. 

the  Treasury,  and  under  such  regulations  as  he 

may  prescribe,  (decision  2548) free. 

932  "         leeches free. 

926  portions  of,  for  glue  stock free. 

1057  "         teams  of,  including  their  harness  and  tackle  and 

the  vehicles  or  wagons,  actually  owned  by  per- 
sons emigrating  from  foreign  countries  to  the 
United  States  with  their  families,  and  in  actual 
use  for  the  purpose  of  such  emigration,  shall 
also  be  admitted  under  such  regulations  as  the 
Secretary  of  the  Treasury  may  prescribe,  (deci- 
sions 2056-  2388  -  2403-  2439-2553  -2724  -2741- 

2822-2901-3143-3666-4136-4249-4902-5238) free. 

1 051     Anime,  gum,  (decision  2907)  crude free. 

508          "  u      otherwise  than  crude   10  per  ct. 

1051     Anise  seed free. 

973     Anise  or  anise  seed  oil. free. 

914     Annato,  roncou,  rocou,  or  Orleans,  and  all  extracts  of free. 

1051          "        seed free. 

Anodynes,  proprietary,  see  Preparations. 

521     Anodyne,  Hoffman's 30  cts.  per  lb. 

996     Anthoss  or  rosemary  oil free. 

1015     Antimony  ore,  crude  sulphide  of  (decision  5473) free. 

609  as  regulus  or  metal 10  per  ct. 

506  tartrate  of  (tartar  emetic) 25  per  ct. 

in  other  forms,  see  Minerals  and  Preparations. 

506     Antique  oil 25  per  ct. 

1084     Antiquities,  collections  of,  * free. 

copies  of.  for  exhibition  see  paragraph  1242. 

1246     Ant's  eggs,  baked  (decision  4157) 10  per  ct. 

577     Anvils 2  cts.  per  lb. 

1012     Apatite,  (decision  4611) free. 

1146     Apparatus,  life  saving,  specially  imported  by  societies   free. 

889  "  philosophical 35  per  cent. 


5551). — Young  animals  physically  incapable  at  the  time  of  their  importation 
of  reproduction,  admitted  free  if  ultimately  intended  for  breeding  purposes, 
whether  for  use  by  the  importer  or  for  sale  (decisions  2860-5556). 

*  Imitation  of  antique  armor  were  held  not  to  be  exempt  from  duty  under 
the  provision  for  collections  of  antiquity  (decision  1700) — Articles  of  the 
mediaeval  ages  not  entitled  to  free  entry  as  antiquities;  provision  in  the  free 
list  for  collections  of  antiquity  applying  only  to  antiques  which  are  the  pro- 
duction of  ancient  times  as  contradistinguished  from  productions  of  the 
mediaeval  and  modern  periods  (decisions  2934,  3110,  3580.) 


EXISTING  LAWS  AND  DECISIONS.  181 

PARAGBAPH  OF  LAW  BATE  OF 

IMPOSING  DUTY.  DUTY. 

Apparatus,  philosophical  and  scientific,  specially  imported 

for  societies  and  schools,  see  Societies. 
Apparel,  wearing,  see  Clothing  and  Effects. 
Appeals  from  decisions  of  Collector,  see  paragraph  160. 
Appraisements,  see  paragraph  133. 

1119     Apples free. 

1119         "       dried free. 

716     Apple-butter,  (see  also  paragraph  715) 35  per  ct. 

449     Aqua-ammonia  or  water  of  ammonia 20  per  ct. 

1009     Aqua  fortis free. 

1051     Arabic  gum,  crude free. 

508          "  "      otherwise  than  crude 10  per  ct. 

965     Archil,  or  archil  liquid free. 

498          "       extract  for  dyeing  (decision  5529) 10  per  ct. 

934     Argal  or  argol  or  crude  tartar free. 

446         "      partly  refined,  including  lees  crystals 4  cts.  per  Ib. 

Argentine,  see  German  Silver. 
Argol,  see  Argal. 

629     Armenia  bole,  (decision  3342) 20  per  cent. 

Armors,   dutiable    according   to   the  material,  (decisions 
1700  and  2735.) 

616  Arms,  rifles  and  muskets  and  other  fire  arms  ilot  enumerated 

or  provided  for , 25  per  ct. 

617  "      sporting  breeching  loading  shot  guns 35  per  ct. 

617         u      pistols 3o  per  ct. 

621         "      side,  swords,  and  sword  blades 35  per  ct. 

513     Aromatic  cachous • 50  per  ct. 

Arrack,  see  Liquors. 

1059     Arrow  root free. 

683        "          "  flour  (decision  3385) 2i  cts.  per  Ib. 

1017     Arseniate  of  aniline free. 

506  "          of  soda 25  per  ct. 

1014     Arsenic free. 

1016  u      sulphide  of,  or  orpiment free. 

1025  "      metalic,  cobalt,  (decision  3168) free. 

1009     Arsenious  acid free. 

Art,  works  of, 

1234  painting,  statuary,  fountains,  and  other  works  of  art, 

the  production  of  American  artists.  *     But  the  fact 

*  American  artists,  works  of,  admitted  free  of  duty.  Artist  need  not  reside 
abroad,  but  may  make  his  model  in  this  country  and  have  it  cut  in  marble  or 
cast  in  bronze  abroad.  Both  bronze  and  marble  statues  are  the  works  of  the 
artists  who  modelled  the  original  clay,  whether  they  helped  to  cast  or  cut 
them  or  not  (decision  3942.) 


182  U.  S.  IMPORT  DUTIES  UNDER 

PAKAGKAPH  OF  LAW  KATE  OF 

IMPOSING  DUTY.  DUTY. 

Art,  works  of — Continued. 

of  such  production  must  be  verified  by  the  certifi- 
cate of  a  consul  or  minister  of  the  United  States 
indorsed  upon  the  written  declaration  of  the  artist, 

(decision  4748) free. 

1234  paintings,  statuary,  fountains,  and  other  works  of  art, 
imported  expressly  for  presentation  to  national 
institutions,  or  to  any  State,  or  to  any  municipal 
corporation,  or  religious  corporation  or  society free. 

paintings,  statuary  and  photographic  pictures  im- 
ported for  temporary  exhibition  (see  paragraph 
1241.) 

works  of  art,  collections  in  illustration  of  the  progress 
of  the  arts,  science,  or  manufactures,  photographs, 
works  in  terra  cotta,  Parian,  pottery,  or  porcelain, 
and  artistic  copies  of  antiquities  in  metal  or  other 
material,  imported  in  good  faith  for  permanent  ex- 
hibition, (see  paragraph  1242) free. 

articles  for  the  erection  of  a  public  monument,  (see 
paragraph  1242). 

works  of  art  specially  imported  for  societies  or  schools, 

see  Societies. 

884             paintings  in  oil  or  water  colors  *  (not  specially  im- 
ported as  above) 30  per  ct. 

frames  for,  dutiable  according  to  the  material. 
884  statuary  f  (not  specially  imported  as  above)  other  than 

of  alabaster  and  spar 30  per  ct. 


*  Paintings,  within  the  meaning  of  the  law,  must  be  an  object  of  taste, 
recognized  as  a  painting  in  the  usual  acceptation  of  the  term  :  and  not  paint- 
ings on  glass,  porcelain,  or  similar  materials,  or  on  plates,  goblets  or  any  other 
utensil,  or  capable  of  being  converted  into  breastpins,  ear-drops,  or  other 
ornaments  to  be  worn  on  the  person. — (Circular  of  April  15,  1857,  and  deci- 
sion 618.)  Paintings  embrace  those  on  ivory  (decision  2037);  on  canvas  for 
wall  panels  (decision  2679);  on  silk  (decisions  2760-5475);  on  leather  (deci- 
sion 3037);  on  glass  (decision  3142);  and  on  china  (decision  4814),  provided 
the  same  attain  to  the  rank  of  works  of  art,  and  produced  by  the  individual 
skill  and  invention  or  design  of  an  artist.  But  if  only  products  or  manufac- 
ture, or  mere  handicraft,  and  bearing  the  stamp  of  the  artisan  simply,  cannot 
be  classed  as  paintings,  but  dutiable  according  to  material  of  which  com- 
posed, (decision  3142.)  Enameled  portraits  on  copper  plates  and  crayon  por- 
traits as  paintings  (decisions  5236-3825.) 

f  The  character  of  the  material  of  which  statuary  is  made  is  immaterial  if 
it  be  the  production  of  a  professional  sculptor  (decisions  3029-3968-4266-2019- 
2163.)  The  term  statuary  must  be  confined  to  figures  in  full  relief,  insulated 
in  every  part  (decision  2706.) — Also  restricted  to  representation  of  man  or 
animals  and  are  not  applicable  to  representations  of  inanimate  objects.  A 


EXISTING  LAWS  AND  DECISIONS.  183 

PARAGRAPH  OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY. 

Art,  works  of — Continued. 

808             statuary  and  ornaments  of  alabaster  and  spar  (not  spe- 
cially imported  as  above) 10  per  ct. 

The  term  Statuary  shall  be  understood  to  include 
professional  productions  of  a  statuary  or  of  a 
sculptor  only. 

Artificial  feathers  and  flowers,  see  Feathers. 
Artists'  colors  in  tubes,  see  Paints. 

1013     Asbestos,  unmanufactured free. 

454  "         manufactured 25  per  ct. 

454  "         millboard,  paper,  and  packing  (decisions  3438- 

3756-3876) 25  per  ct. 

918     Ash,  bone,  for  manufacture  of  phosphates  and  fertilizers free. 

487       u      pearl H  ct  per  Ib. 

1008     Ashes,  beet  root. free. 

1246        "        lead,  not  50  per  ct.  of  lead,  (decision  556) 10  per  ct. 

602        "  u      over  50  per  ct.  of  lead,  as  lead  ore  (decision 

3649) ..lict.  per  Ib. 

1008         "        wood,  and  lye  of free. 

629  "        zinc  (decision  4990) 20  per  ct 

1058     Asphaltum,  crude  (decisions  4753-4867) free. 

975  Aspic  or  spike  lavender  oil free. 

935  Assafoetida free. 

875  Asses  skins,  dressed  and  finished 20  per  ct. 

1134  u         "       raw  or  unmanufactured free. 

507  Asthma  cigarettes  (decision  1646) 25  per  ct. 

630  Augers,  steel 45  per  ct. 

1051     Australian  gum,  crude free. 

508  "     otherwise  than  crude 10  per  ct. 

1016     Auripigmentum  or  orpiment free. 

629  Auxiliary,  Indian,  as  zinc  dust  (decision  3428) 20  per  ct. 

630  Awls,  steel 45  per  ct. 

630  Axes,  steel 45  per  ct. 

580  Axles,  parts  thereof,  axle  bars,  axle  blanks,  or  forgings  for 

axles,  iron  or  steel,  without  reference  to  the  stage  or  state 

of  manufacture 2£  cts.  per  Ib. 

1135  Ayrstones,  as  whetstones free. 

1 180  for  polishing free. 

1246     Azo  benzole,  dye  colors  (decision  5593) 20  per  ct. 

marble  cross  is  not  statuary  (decision  4240.)     Importations  of  statuary  must 
be  accompanied  by  the  artist's  oath  and  consul's  certificate  (decicision  5155.) 


184  U.  S.  IMPORT  DUTIES  UNDER 

PABAGBAPH  OF  LAW  BATE  OF 

IMPOSING  DUTY.  DUTY. 


B. 

668     Bacon  and  hams 2  cts.  per  Ib. 

838  Bagatelle  or  billiard  balls,  ivory  or  bone 50  per  ct. 

Baggage,  see  Effects. 

Bagging,  see  Flax,  manufactures  of. 

1169  "        waste,  for  paper  stock free. 

Bags,  American  or  foreign,  returned,  see  United  States. 

750         "      game,  leather  and  flax,  (decision  4329) 40  per  ct. 

"      embroidered  with  wool  (decision  3409),  as  manufac- 
tures of  worsted,  see  Woolens. 
"      gunny,  see  Gunny. 
"     hemp,  flax  or  jute,  see  Flax,  manufactures  of. 

797         "      silk SOperct. 

"      other,  dutiable  according  to  the  material. 

1115     Bait,  fish  for free. 

790     Baize,  printed,  colored  or  otherwise,  (decision  3279) — 

15  cts.  per  sq.  yd.  and  30  per  ct. 

Ballast,  if  of  a  mercantile  value,  dutiable  according  to  the 
material  (decisions  374-2664-3415-3572.) 

839  Balls,  agate  (decision  3264) 35  per  ct. 

838  "      bagatelle  and  billiard,  ivory  or  bone 50  per  ct. 

839  "      india  lubber,  if  toys* 35  per  ct. 

868  "  -"  not  toys 25  per  ct. 

839  "      glass  for  Christmas  trees  (decision  2147) 35  per  ct. 

839  "          "     or  marbles  (decision  3821) 35  per  ct. 

557  "          "     other  than  toys 45  per  ct. 

"      tennis  and  racket,  part  wool  (decision  5382)  as  man- 
ufactures of  wool,  see  Woolens. 

868         "      tennis,  wholly  of  india  rubber  (decision  5442) 25  per  ct. 

839         "      if  toys 35  per  ct, 

915     Balm  of  Gilead free. 

777     Balmorals,  wholly  or  in  part  of  wool,  worsted  or  animal  hair — 

valued  not  over  30  cts.  per  Ib 10  cts  per  Ib.  &  35  per  ct. 

valued  over  30  cts.  and  not  over  40  cts.  per  Ib. .  1 2  cts.  per  Ib.  &  35  per  ct. 

valued  over  40  cts.  and  not  over  60  cts.  per  Ib. .  18  cts.  per  Ib.  &  35  per  ct. 

valued  over  60  cts.  and  not  over  80  cts.  per  Ib.  24  cts.  per  Ib.  &  35  per  ct. 

valued  over  80  cts.  per  Ib 35  cts.  per  Ib.  &  40  per  ct. 


*India  rubber  balls  solid  from  £  inch  to  2|-  inches  in  diameter  should  be 
classed  as  toys,  and  sizes  larger  at  25  per  cent,  (decision  688.)  If  hollow,  7 
inches,  and  under  in  diameter  as  toys,  (decision  2880.) 


EXISTING  LAWS  AND  DECISIONS.  185 

PARAGRAPH  OF  LAW  BATE  OF 

IMPOSING  DUTY.  DUTY. 

780  Balmoral  skirts  and  skirting,  and  goods  of  similar  descrip- 
tion, or  used  for  like  purposes,  wholly  or  in  part  of  wool, 
worsted,  or  animal  hair,  made  up  or  manufactured  wholly 
or  in  part  by  the  tailor,  seamstress,  or  manufacturer,  ex- 
cept knit  goods 40  cts.  per  Ib.  and  35  per  ct. 

1051     Balsams,  crude free. 

508  otherwise  than  crude 10  per  ct. 

513  if  cosmetics 50  per  ct. 

1062     Bamboo,  unmanufactured free. 

647  "          manufactured 35  per  ct. 

765  "          cloth 35  per  ct. 

reeds,  see  Umbrellas  and  Canes. 

1119     Bananas free. 

1051     Barbary  gum,  crude free. 

508          "  "     otherwise  than  crude 10  per  ct. 

Barege,  dutiable  according  to  the  material. 

955     Barilla,  as  kelp free. 

912     Bark,  aconite free. 

"       cork,  see  Corkwood. 

936     Barks,  cinchona,  or  other,  used  in  the  manufacture  of  quinia free. 

435         "       extract  of,  used  for  tanning,  not  otherwise  provided  for.  .20  per  ct. 

498         "  "       "  for  dyeing  (decision  5529) ...  1 0  per  ct. 

1104         "       for  dyeing  or  tanning free. 

1051         "       other,  crude free. 

508         "       otherwise  than  crude 10  per  ct. 

674  Barley,  48  Ibs.  to  bush,  (paragraph  148) 15  cts.  per  bush. 

no  allowance  for  blowing  (decision  3400.) 
1051         "      caustic  ...    free. 

675  "       pearled,  patent  or  hulled i  ct.  per  Ib. 

676  "       malt,  bushel  of  34  Ibs 20  cts.  per  bush. 

889     Barometers  (decision  1606) , 35  per  ct. 

645     Barrels  and  casks,  empty 20  per  ct. 

"         returned,  see  United  States. 
Bars,  iron  or  steel,  for  construction  of  vessels,  see  Vessels. 

508     Barwood,  ground,  (decision  3577) 10  per  ct. 

1051  in  sticks,  (dyewood) free. 

506     Baryta,  acetate  of 25  per  ct. 

1018  "       carbonate,  or  witherite free. 

506  "       chlorate  of  (decision  2117) 25  per  ct. 

"       crude  (decision  3378,)  see  Minerals. 

456  "       sulphate  of,  or  barytes,  manufactured i  ct.  per  Ib. 

455          ^  "  unmanufactured 10  per  ct. 

"       other  preparations  of,  see  Preparations. 


13 


186  U.  S.  IMPORT  DUTIES  UNDER 

PARAGBAPH  OF  LAW  BATE  OF 

IMPOSING  DUTY.  DUTY. 

809  Baskets,  grass,   osier,    palm    leaf,   whalebone,   willow    or 

straw 30  per  ct. 

797  willow  and  silk,  or  silk  chief  value  (decision  5514) .  .50  per  ct. 

"         straw,   lined    with    worsted    (decision  3419)    as 
manufactures  of  worsted,  see  Woolens.  * 

885  materials,  of  osier  or  willow,  prepared  for  use 25  per  ct. 

883     Bassoons,  and  parts  of  (decision  4453) 25  per  ct. 

1246     Bass,  cut  into  uniform  lengths  (decision  2780) 10  per  ct. 

1246        "     manufactured  (decision  2780) - 20  per  ct. 

"     reliefs,  not  statuary,  t  but  dutiable  according  to  the 
material. 

1051     Basswood  bark  (decision  1574)  crude free. 

508  "  "     otherwise  than  crude 10  per  ct. 

"         lumber,  see  Wood. 

544     Bath  brick .20  per  ct. 

647     Battledores,  of  wood  and  leather  (decision  2842) .35  per  ct. 

1019     Bauxite free. 

630     Bayonets 45  per  ct. 

440     Bay  rum,  essence  or  oil,  or  oil  of  bay  leaves,  essential $2.50  per  Ib. 

729     Bay  rum  or  bay  water,  whether  distilled  or  compounded 

of  first  proof. $1  per  gall. 

and  in  proportion  for  any  greater  strength  than  first  proof. 

1007     Bay  or  myrtle  wax,  (vegetable  wax,) free. 

1051     Bdellium,  gum,  crude free. 

508  "      otherwise  than  crude 10  per  ct. 

1055     Beads,  amber free. 

1055  "     string  for  necklaces  (decision  3389) free. 

873  "     in  crosses,  part  metal,  if  jewelry 25  per  ct. 

810  "      of  all  kinds  except  amber 50  per  ct. 

894          "      of  precious  stones,  strung  as  beads 10  per  ct. 

810     Bead  ornaments  of  all  kinds,  except  amber  J 50  per  ct. 

873        "      jewelry  (decisions  5161-5246) 25  per  ct. 

630     Beam  knives 45  per  ct. 


*  Willow  baskets,  with  cTieap  worsted  ornaments  attached  entitled  to  entry  as 
baskets  at  30  per  ct.,  (decision  5059.) 

t  Bass-reliefs  cannot  be  classified  as  "  statuary,"  that  term  being  confined 
in  its  application  to  figures  in  full  relief,  insulated  in  every  part,  which  are 
the  works  of  professional  sculptors,  (decisions  2706-2568-517-372.) 

I  Jet  beads,  dutiable  as  beads  at  50  per  ct.  and  not  as  manufactures  of  jet. 
(Decision  2816.)  Pieces  of  glass  or  paste  not  set,  in  round  and  oval  shapes 
with  holes  perforated  through  them,  rendering  them  capable  of  being  strung 
as  beads  or  other  articles  »of  personal  ornament  dutiable  at  50  per  ct.,  (deci- 
sions 2645-2877-2534-3135-2892-2994.) 


EXISTING  LAWS  AND  DECISIONS.  187 

PARAGRAPH  OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY. 

592     Beams  and  deck  and  bulb  beams,  iron  or  steel 1£  ct.  per  Ib. 

"      other,  dutiable  according  to  the  material. 
1051     Beans,  not  edible  and  crude free. 

508          "       "         "       otherwise  than  crude 10  per  ct. 

879          "      for  seed,  not  medicinal,  as  garden  seed 20  per  ct. 

700          "        "    food lOperct. 

431          "      castor,  or  seed  (50  Ibs.  to  bush.) 50  cts.  per  bushel. 

718          "      ground  or  peanuts 1  ct.  per  Ib. 

718          "  "       "        "       shelled li  ct.  per  Ib. 

506          "  "       "         "       oil  of  (decision  3318) 25  per  ct. 

1223          "      tonqua  or  tonka  or  tonquin free. 

864     Bear  skins  as  fur  skins  (decision  3351)  dressed 20  per  ct. 

849         "        "      made  up  into  robes  (decision  3351) 30  per  ct. 

1065  Bed  feathers  and  downs free. 

630        "     screws,  metal 45  per  ct. 

Bedsides,  see  Carpets. 

Bed  tickings,  cotton,  as  cotton  cloth. 

1246     Beds,  feather 20  per  ct. 

1159     Beds  or  mattresses,  moss,  seaweeds  and  all  other  vegetable 

substances  used  for free. 

857     Beds,  curled  hair  for,  except  hog's  hair 25  per  ct. 

1132        "      curled  hog's  hair  for,  not  fit  for  bristles free. 

667    Beef 1  ct.  per  Ib. 

Beer,  see  Liquors  and  Ginger  Beer. 

531         "     coloring  (decision  3732) 50  per  ct. 

1057     Bees  for  breeding  purposes  (decision  3340) free. 

666       "     other 20  per  ct. 

417    Beeswax 20  per  ct. 

Beet  juice  and  beet  sugar,  (decision  5066)  see  Sugars. 

1008        "     root  ashes.-.  .^ free. 

879        u     seed  (decision  1791) 20  per  ct. 

1193        "     sugar,  seed  of free. 

700    Beets,  as  vegetables 10  per  ct. 

1051     Belladonna,  root  and  leaf,  crude. .    free. 

508  "  "          "          otherwise  than  crude 10  per  ct. 

1066  Bell  metal,  broken  and  fit  only  to  be  remanufactured free. 

1066     Bells,  broken  and  fit  only  to  be  remanufactured free. 

630        "      church  (decision  2532) 45  per  ct. 

839        "      if  toys  (decisions  3382-2983-2873) 35  per  ct. 

u      frames  for,  dutiable  according  to  the  material  (deci- 
sion 2532.) 

630        "      other,  of  any  metal 45  per  ct. 

782     Beltings,  wholly  or  in  part  of  wool,  worsted   or  animal 

hair 30  cts.  per  Ib.  and  50  per  ct. 


188  U.  S.  IMPORT  DUTIES  UNDER 

PABAGRAPH  OF  LAW  BATE  OF 

IMPOSING  DUTY.  DUTY. 

793     Belts,  or  felts,  endless,  for  paper  or  printing  machines, 

(decision  4612)  ..20  cts.  per  Ib.  and  30  per  ct. 
867         "         "       "  "         if  India   rubber   and  cotton,  no 

part  wool,   (decision  3212) 30  per  ct. 

738         "       cotton 35  per  ct. 

877         "       leather 30  per  ct. 

"       mixed  materials,  see  note  page  174. 

797         "       silk 50  per  ct. 

780         "       wholly  or  in  part  of  wool,  worsted,  or  animal  hair. — 

40  cts.  per  Ib.  &  35  per  ct. 
Belt  stuffing  as  varnish  (decision  3654.) 

997     Bene  oil. free. 

1051     Benjamin  gum,  crude free. 

508  "  "      otherwise  than  crude .' 10  per  ct. 

495     Benzine  and  benzole,  (coal-tar  product) 20  per  ct. 

"        rubbers    (decision   2987)    as  manf.   of  wool,   see 
Woolens. 

506     Benzoates,  (also  see  paragraph  497) 25  per  ct. 

1009     Benzoic  acid free. 

1051     Benzoin,  gum,  crude . free. 

508  "  u      otherwise  than  crude 10  per  ct. 

345     Benzole  nitro  or  oil  of  mirbane  (see  also  paragraph  497).. 10  cts.  per  Ib. 

976     Bergamot  oil free. 

893     Berlin  blue 20  per  ct. 

1119     Berries,  as  fruit,  (decision  3162) free. 

1051  "        not  edible,  crude free. 

508  "          "         "       otherwise  than  crude,  (decision  3898) 10  per  ct. 

Bessemer  metal,  see  Steel. 
Beverages,  see  Liquors. 

506  "          effervescent  preparations,  (decisions  4968,  5528) 25  per  ct. 

1246     Bezoar  stones 10  per  ct. 

487     Bicarbonate  of  soda  . 1^  ct.  per  Ib. 

507  of  potash,  medicinal,  (decision  4117) 25  per  ct. 

464    -Bichromate  of  potash .3  cts.  per  Ib. 

630     Bick  irons , 45  per  ct. 

826     Bicycles,  (decision  3283)  35  per  ct. 

838  Billiard  and  bagatelle  balls,  ivory  or  bone,  (decision  4119).. .  .50  per  ct. 

461  u         chalk 20  per  ct, 

738     Binding,  cotton 35  per  ct. 

877  "'          leather 30  per  ct. 

750  "          linen 40  per  ct. 

"          mixed  materials,  see  note  page  174. 

797          "          silk 50  per  ct. 

782          "          wholly  or  in  part  of  wool,  worsted,  or  animal  hair. 

30  cts.  per  Ib.  and  50  per  ct. 


EXISTING  LAWS  AND  DECISIONS.  189 

PARAGRAPH  OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY. 

630     Bird  cages,  brass  or  other  metal  * 45  per  ct. 

1068  Birds,  land  and  water  fowls free. 

843        "      dressed  and  finished,  for  millinery  ornaments,  (deci- 
sion 4290) 50  per  ct. 

843  "      temporarily  stuffed  for  millinery  ornaments,   (deci- 
sion 1454) . 25  per  ct. 

1067         "      stuffed,  (decision  1454) free. 

875         "      skins,  tanned  and  dressed,  (decision  695) 20  per  ct. 

1246     Biscuits 20  per  ct. 

1069  Bismuth free. 

506         "         salts  of 25  per  ct. 

540     Bisque  ware,  plain  white 55  per  ct. 

539         "  "       decorated 60  per  ct. 

829     Bits,  saddlery 35  per  ct. 

630        "     other,  steel 45  per  ct. 

1 051     Bitter  apple,  (colocynth,)  crude free. 

508  "         "         otherwise  than  crude 10  per  ct. 

Bitters,  see  Preparations  and  Liquors. 

1058  Bitumen,  crude free. 

1058  "  de  India,  (decision  4753) free. 

1246  Bituminous  substances,  not  specified,  crude 10  per  ct. 

502     Black,  bone- and  ivory  drop 25  per  ct. 

893         "       Frankfort 20  per  ct. 

501  "  lamp 25  per  ct. 

1179  "  lead  or  plumbago  (decision  491) free. 

1179  "  lead  dust,  (decision  491).. , free. 

509  "         "     powder,  (decision  491) 10  per  ct. 

1246         "       paste,  (decision  3632) 20  per  ct. 

1020         "       salts,  or  aniline  salts free. 

1020         "       tares ' free. 

811  Blacking  of  all  kinds 25  per  ct. 

579  Blacksmith's  hammers  and  sledges,  iron  or  steel 2£  cts.  per  Ib. 

812  Bladders,  manufactures  of 25  per  ct. 

1070  "         crude,  and  all  integuments  of  animals  not  spe- 

cially enumerated  or  provided  for free. 

1246  not  crude,  manufactured  in  part,  (decision  152) 20  per  ct. 

930  "         fish,  or  fish  sounds "...  .free. 

611     Blades  for  table  knives,  (decision  1795) 35  per  ct. 

630         "         "•    pocket  knives,  (decision  1 363) 45  per  ct. 

621         u         "    swords 35  per  ct. 


*  Musical  bird  cages,  being  cages  containing  figures  of  singing  birds  in- 
side, which,  being  attached  by  a  mechanical  contrivance  to  musical  boxes,  go 
through  certain  evolutions  during  the  performance  of  the  music,  not  classed  as 
musical  instruments,  but  dutiable  according  to  the  materials  of  which  com- 
posed, (decision  3255.) 


190  U.  S.  IMPORT  DUTIES  UNDER 

PABAGRAPH  OF  LAW  BATE  OF 

IMPOSING  DUTY.  DUTY. 

501     Blanc  fixe 25  per  ct. 

Blanketing,   woolen,  in  the  piece,   (decision  4271,)    as 

manufactures  of  wool,  see  Woolens. 
"  machine,  see  Belts,  endless,  (decision  625,) 

777.    Blankets,  composed  wholly  or  in  part  of  wool,  worsted  or  animal  hair 

valued  not  over  30  cts.  per  Ib 10  cts.  per  Ib.  &  35  per  ct. 

over  30  cts.  and  not  over  40  cts.  per  Ib.  12  cts.  per  Ib.  &  35  per  ct. 
over  40  cts.  and  not  over  60  cts  per  Ib..l8  cts.  per  Ib.  &  35  per  ct. 
over  60  cts.  and  not  over  80  cts.  per  Ib. .  24  cts.  per  Ib.  &  35  per  ct. 
over  80  cts.  per  Ib 35  cts.  per  Ib.  &  40  per  ct. 

Blankets,  printers',  as  belts,  endless,  (decision  4612.) 

"         gentionella,  as  manufactures  of  wool,   (decision 
Oct.  23,  1857,)  see  Woolens. 

798     Blank  forms,  printed  matter,  (decision  3941) .  .25  per  ct. 

Blanks,  file,  see  Files. 

748     Blay  linens 35  per  ct. 

1033     Bleaching  powder  or  chloride  of  lime free. 

636  Blocks,  last,  wagon,  oar,  gun,  headings  and  all  like  blocks 
or  sticks,  rough,  hewed  or  sawed  only,  (decision 
3593) 20perct. 

647  same  when  finished 35  per  ct. 

"       die  or  blanks,  see  Steel. 

648  "       pipe  and  match,  (decisions  3411-5307) 20  per  ct. 

948     Blood,  dragon's free. 

916         "       dried free. 

Blooms,  see  Iron  and  Steel. 

893     Blue,  Berlin,  Chinese  and  fig 20  per  ct. 

"     galls,  as  nutgalls. 

507         "     mass 25  per  ct. 

1246         "     pulp  (decision  4089) 20  per  ct. 

501         "     Prussian 25  per  ct. 

466         "     vitriol  or  sulphate  of  copper 3  cts.  per  Ib. 

893         "     wash 20  per  cent. 

Boards,  see  lumber  under  title  Wood. 

1146     Boats,  life,  imported  by  societies free. 

739     Bobbinet,  cotton 40  per  ct. 

Bobbin  wire,  see  Wire. 
790     Bookings,  printed,  colored,  or  otherwise.  .15  cts.  per  sq.  yd.  &  30  per  ct. 

813     Bodkins,  ivory,  bone  or  horn  (decision  4703) 30  per  ct. 

630  "         iron,  steel  or  other  metal  (decision  4703) 45  per  ct. 

557     Bohemian  glassware • 45  per  cent. 

Boiler  iron,  tubes,  flues,  or  stays,  see  Iron  and  Steel. 

630         "       bottoms,  tin  molded  into  shape  (decision  2329) 45  per  ct. 

629     Bole,  armenia  (decision  3342) 20  per  cent. 

1071     Bologna  sausages  (decision  5472) free. 


EXISTING  LAWS  AND  DECISIONS.  191 

PARAGRAPH  OF  LAW  RATE  OP 

IMPOSING  DUTY.  DUTY. 

578     Bolt  blanks,  iron  or  steel 2i  cts.  per  Ib. 

1072     Bolting  cloths free 

Bolt  rope,  as  cordage. 
578     Bolts,  iron,  or  steel,  with  or  without  threads  or  nuts,  or 

bolt  blanks 2f  cts,  per  Ib. 

630         "     for  doors,  &c.  brass,  iron  or  other  metal 45  pei*  ct. 

"     for  construction  and  repair  of  vessels,  see  Vessels. 

1197         "     handle free. 

1196         "     shingle,  heading,  and  stave free. 

804     Bonbonnieres  (decision  4268) 35  per  ct. 

813     Bone,  all  manufactures  of,  not  specially  enumerated  or  pro- 
vided for 30  per  ct. 

810        "     beads , 50  per  ct. 

502        "     black,  the  pigment  known  as,  and  ivory  drop  black 

and  bone  char,  (decision  1879) 25  per  ct. 

1101         "         cuttlefish free. 

838         "         dice,  draughts,  chessmen,  chess  balls  and  billiard 

and  bagatelle  balls 50  per  ct. 

918         "         dust,  and  bone  ash  for  manufacture  of  phosphate 

and  fertilizers free. 

"         whale,  see  Whalebone. 
917     Bones,  crude,  not  manufactured,  burned,  calcined,  ground, 

or  steamed free. 

883         "        or  castenets  (decision  2510) 25  per  ct. 

Bonnets,  see  Hats. 

1246     Bookbinders'  agates  (decision  3800) 20  per  ct. 

738  •'  cloth  (decision  3834) 35  per  ct. 

798  Books  *  and  pamphlets,  and  all  printed  matter,  illustrated 
or  not,  bound  or  unbound,  not  otherwise  spe- 
cially enumerated  or  provided  for 25  per  ct. 

*  "  Books  exported  and  bound  abroad  are  liable  to  duty  on  their  full  value 
on  their  return.  The  assessment  of  duty  cannot  be  restricted  to  the  value  of 
the  binding  done  abroad,"  (decision  666.) 

"  Books  and  tracts  imported  for  distribution  are  subject  to  duty." — (Decision 
of  May  14,  1863.) 

u  A  distinction  is  made  between  books  imported  in  good  faith  to  be  used  by 
Sunday  Schools,  and  books  imported  for  distribution  among  the  scholars 
thereof.  In  the  one  case,  the  books  remain  the  property  of  the  schools;  in  the 
other,  they  become  the  property  of  the  scholars." — (Decision  38.) 

The  importation  of  books,  copyrighted  in  the  United  States,  without  the 
consent  of  the  owner  of  the  copyright  is  prohibited— when  such  reprints  are 
imported  collectors  are  to  detain  them  without  entry  and  notify  the  owners 
of  such  copyrights,  provided  they  have  filed  their  certificates  of  ownership. 
{Decisions  5342  and  5416.) 


192  U.  S.  IMPORT  DUTIES  UNDER 

PABAGBAPH  OF  LAW  BATE  OF" 

IMPOSING  DUTY.  DUTY. 

1073     Books  bound  or  unbound,  which  shall  have  been  printed 
and  manufactured  more  than  twenty  years  at  the 

date  of  importation  (decisions  3716-4006) free. 

"         specially   imported   for   use  of  United    States,  see 

United  States. 

"         specially   imported   for   schools  and   societies,  see 
Societies. 

"         for  State  libraries  (Regulations  of  1857,  page  598) free. 

1076         "         professional,   of  persons  arriving   in   the   United 

States  (decision  1988) free. 

"         as  personal  effect,  see  Effects, 
pocket,  see  Card  Cases. 

802         "         scrap,  paper  chief  value  (decision  2109) 15  per  ct. 

877         "         scrap,  leather  chief  value  (decision  2109) 30  per  ct. 

780     Boots  and  shoes,  arctic,  wool  and  India  rubber 

(decision  1536) 40  cts.  per  Ib.  and  35  per  ct. 

869         "  "       india  rubber,  including  those  having  slight 

mixture  of  wool  (decision  1536) 25  per  ct. 

877    •     "  u       leather 30  per  cent. 

797                      "       silk  or  silk  chief  value,  no  part  wool,  wor- 
sted, or  animal  hair 50  per  ct. 

780         "  "       wholly  or  part  of  wool,  worsted  or  animal 

hair,  (no  allowance  for  weight  of  other 
component  material)  (decisions  3005-3023- 
3393)as  woolen  clothing. .  ..40 cts.  per  Ib.  and  35  perct 
Boot  web  and  webbing,  see  Webbing. 

458     Boracic  acid,  pure 5  cts.  per  Ib. 

458         "  "      commerial 4  cts.  per  Ib. 

458     Borate  of  lime 3  cts.  per  Ib. 

458     Borax,  crude 3  cts.  per  Ib. 

457         "       refined 5  cts.  per  Ib. 

1103     Bort  or  diamond  dust free. 

1208     Botany,  specimens  of,  for  cabinets  or  as  objects  of  taste  or 

science  and  not  for  sale free- 

"          models  or  imitation  of,  dutiable  according  to  the 

material  (decision  1767.) 

547  Bottles,  green  and  colored  glass  bottles,  vials,  demijohns 
and  carboys,  (covered  or  uncovered,)  pickle  or 
preserve  jars,  plain,  moulded  or  pressed,  not  cut, 
engraved,  or  painted,  and  not  specially  enu- 
merated or  provided  for,  if  empty 1  ct.  per  lb^ 

If  filled,  and  not  otherwise  provided  for,  in  addi- 
tion to  the  duty  on  the  contents 30  per  ct. 


EXISTING  LAWS  AND  DECISIONS.  193 

PARAGRAPH  OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY. 

Bottles,  &c. — Continued, 

548  "         and  vials  of  flint  and  lime  glass,  plain,  moulded 

or  pressed,  not   specially  enumerated    or    pro- 
vided for,  if  empty 40  per  ct. 

if  filled,  and  not  otherwise  provided  for,  shall 

pay  in  addition  to  the  duty  on  the  contents 40  per  ct. 

550  "  all  glass  bottles  and  decanters,  and  other  like 
vessels  of  glass,  shall,  if  filled,  pay  the  same  rates 
of  duty  in  addition  to  any  duty  chargeable  on 
the  contents,  as  if  not  filled,  except  as  other- 
wise specially  provided  for. 

549  "         cut,  engraved,  painted  or  silvered,  empty 45  per  ct. 

if  filled  in  addition  to  the  contents 45  per  ct. 

557         "         with  metal  faucet  and  glass  siphon,  (decision  4985).  .  .45  per  ct. 
u         earthenware,  China  or  porcelain,  see  Earthenware. 
"         of  American  manufacture  exported  filled  and  re- 
turned empty,  see  United  States. 
724         "         containing    sparkling    wines,    brandy   and    other 

spirituous  liquors,  (decision  4478) 3  cts.  each. 

"         if  fancy  bottles  other  than  usual  coverings,  dui table 

according  to  the  material,  (decision  3589.) 
"         containing  malt  liquors  do  not  pay  3  cts.  each,  but 

as  bottles  provided  for  above,  (decision  4190.) 
722 )      "         containing  still    wines   and    ginger   ale   or  ginger 
731  )  beer,  no  separate  duty  on  the  bottles. 

Bougies  (surgical  instruments,)  dutiable  according  to  the 

material. 
815     Bouillons  or   cannetille,   metal   threads,  file   or  gespinst, 

(decision  5642) 25  per  ct. 

645     Box  (sugar)  shocks 30  per  ct. 

1064     Box  shooks  exported  and  returned  as  boxes free. 

647     Boxes,  cheese,  materials  for  hoops  and  bodies,  (decision 

2307) . .  35  per  ct. 

804        u         fancy,*  all  (decisions  2864-2967) 35  per  ct. 

871         "        japanned 40  per  ct. 

624         "         gilt 35  per  ct. 

886         "         papier  mache,  (decision  2864) 30  per  ct. 

630         "         metal 45  per  ct. 

883        "        musical,  (decision  5195)  see  mus.  insts 25  per  ct. 

645         "         packing  and  packing  box  shooks,  wood,  (decision 

3817) 30  per  ct. 

804         "         paper 35  per  ct. 


*  All  fancy  boxes  made  of  materials,  the  manufactures  of  which  are  specified 
in  the  tariff,  should  be  classified  under  the  special  provisions  for  manufactures 
of  those  materials  (decision  2864.) 


194  U.  S.  IMPORT  DUTIES  UNDER 

PAKAGRAPH  OF  LAW  KATE  OF 

IMPOSING  DUTY.  DUTY. 

624     Boxes,  plated 35  per  ct. 

844         "         shell  (decisions  5002-5349) 35  per  ct. 

647         "         of  rose,  satin  or  other  woods,  not  packing 35  per  ct. 

797         "         silk  and  artificial  flowers,  silk  chief  value,   (deci- 
sion 5349) 50  per  ct. 

"         returned,  empty,  see  United  States. 

1233     Box  wood,  unmanufactured free. 

647       "         "       manufactures  of 35  per  ct. 

630     Braces  and  bits,  iron  or  steel 45  per  ct. 

Braces  as  suspenders,  which  see. 

873     Bracelets,  jewelry 25  per  ct. 

856  "         human  hair,  or  hair  chief  value 35  per  ct. 

571      Brackets,  iron,  cast 1J  ct.  per  Ib. 

630  brass  or  other  metal,  except  cast  iron 45  per  ct. 

(547  "         wood 35perct. 

Brads,  see  Tacks. 

738     Braids,  cotton 35  per  ct. 

856  "       human  hair,  or  hair  chief  value 35  per  ct. 

"       for  hats,  bonnets  and  hoods,  see  Hats. 

750          "       linen 40  per  ct. 

"       mixed  materials,  see  note  on  page  174. 

797          "       silk 50  per  ct. 

782  "       wholly  or  in  part  of  wool,  worsted,  or  animal  hair. — 

30  cts.  per  Ib.  and  50  per  ct. 

1246     Bran  and  mill  feed,  (decision  4235.) 20  per  ct. 

Brandy,  see  Liquors. 

531         "          coloring , ...  50  per  ct. 

630     Brass,  articles,  manufactures  or  wares,  not  specially  enumerated 
or  provided  for,  composed  wholly  or  in  part  of  brass, 

whether  partly  or  wholly  manufactured 45  per  ct. 

601  in  bars  or  pigs H  cts.  per  Ib. 

630         "         buttons 45  per  ct. 

601         "         clippings If  cts.  per  Ib. 

£73        "         or  mock  jewelry,  (decision  5161) 25  per  ct. 

601         "         old H  cts.  per  Ib. 

839         "         toys 35  per  ct. 

613         "         types,  (decision  1911) 25  per  ct. 

905         "         fixtures  for  umbrellas 40  per  ct. 

513     Braunscheid  oil,  (decision  3528) 50  per  ct. 

1161     Brazil,  or  cream  nuts free. 

937         "         paste free. 

1080        "         pebbles,  for  spectacles,  rough free. 

557         u         pebbles,  prepared  for  spectacles 45  per  ct. 

u         wood,  see  Wood. 

600     Brazier's  copper 35  per  ct. 

1078     Breccia,  in  blocks  or  slabs free. 


EXISTING  LAWS  AND  DECISIONS.  .       195 

PARAGRAPH  OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY. 

501     Bremen  blue,  (decision  1705) 25  per  ct. 

Brewers  compound,  (decision  3484)  as  varnish. 
544     Bricks  and  fire  brick  not  specially  enumerated  &  provided  for . .  20  per  ct. 

544         "          bath 20  per  ct. 

829     Bridjes  and  bits,  (saddlery.) 35  per  ct. 

Brilliants,  cotton,  as  cotton  cloth,  (decision  246.) 
1079     Brime free. 

Brimstone,  as  sulphur,  which  see. 

Brislings,  as  herrings,  (decision  4805,)  see  Fish. 

816  Bristles 15  cts.  per  Ib. 

802     Bristol  boards 15  per  ct. 

1246     Bristol  stones 10  per  ct. 

1173     Britannia  metal,  old  and  fit  only  to  be  remanufactured free. 

624  "  ware 35  per  ct. 

434     British  gum  or  burnt  starch 1  ct.  per  Ib. 

509         "        lustre,  (decision  491) .' 10  per  ct. 

Broche  shawls,  see  Shawls. 

610     Brocade,  as  bronze  powder,  (decision  5530) 15  per  ct. 

1021     Bromine free. 

Bronze  casts,  specially  imported  for  schools  and  societies, 
see  Societies. 

630        "         all  manufactures  of 45  per  ct. 

612        "         metal,  or  Dutch  metal,  in  leaf 10  per  ct. 

629  "         metal  unmanufactured,  (decision  1548) 20  per  ct. 

610         "         powder,  (decision  5530) 15  per  ct. 

Bronzes,  if  works  of  art,  see  Art. 
873     Brooches,  if  jewelry 25  per  ct. 

817  Brooms  of  all  kinds 25  per  ct. 

496     Brown  crystals,  (decision  1035) 35  per  ct. 

851         "        grease,  (decision  1953) 10  per  ct. 

"         Hollands  linen,  see  Flax,  manufactures  of. 
501         "         Spanish 25  per  ct. 

818  Brushes  of  all  kinds,  (decision  5519) 30  per  ct. 

839         u         toy,  (decision  569) 35  per  ct. 

Bruyere,  cotton  for  manufacture  of  artificial  flowers,  (deci- 
sion 5471,)  see  Feathers. 

1051     Buchu  leaves,  crude free. 

508         "  "         otherwise  than  crude 10  per  ct. 

630  Buckles,  gold,  silver  or  other  metal 45  per  ct. 

873  "         if  jewelry 25  per  ct. 

Buckrams,  (decision  3096,)  as  cotton  cloth 
1246     Buckwheat,  42  Ibs.  to  bushel,  (paragraph    148,)  (decision 

4984) i  0  per  ct. 

1246  u  flour 20  per  ct. 


196  U.  S.  IMPORT  DUTIES  UNDER 

PARAGRAPH  OF  LAW  '  RATE  OF 

IMPOSING  DUTY.  DUTY. 

1051     Buds,  crude free. 

508         "         otherwise  than  crude 10  per  ct. 

864     Buffalo  skins,  as  fur  skins,  dressed  (decision  3351), 20  per  ct. 

849        "  "     made  up  into  robes,  (decision  3351) 30  per  ct. 

883     Bugles,  musical  instruments,  (decision  5217) 25  per  ct. 

810         "         or  beads 50  per  ct. 

592  Building  forms  and  other  structural  shapes,  iron  or  steel.  .!£•  cts.  per  Ib. 
"         stone,  see  Stones. 

819  Bulbs  and  bulbous  roots,  not  medicinal  and  not  specially 

enumerated  or  provided  for 20  per  ct. 

1051       "       if  medicinal  and  crude free. 

508       u         "         "  otherwise  than  crude 10  per  ct. 

630     Bullets 45  per  ct 

1081  Bullion,  gold  and  silver free. 

747     Bulrushes $15  per  ton. 

Bunion   plasters,  (decision   357,)  as  manufactures  of  wool 

see  Woolens. 
778     Bunting 10  cts.  per  sq.  yd.  and  35  per  ct. 

1082  Burgundy  pitch free. 

Burlaps,  see  Flax,  manufactures  of. 

434     Burnt  starch 1  ct.  per  UK 

1083  Burr  stone,  in  blocks,  rough  or  unmanufactured,  and  not 

bound  up  in  mill  stones free. 

820  u         "         manufactured  or  bound  up  into  mill  stones, 

(decision  4714) 20  per  ct. 

Busts,  see  Art. 

611     Butcher's  knives  and  steels,  (decisions  199-1626-5413) 35  per  ct. 

671     Butter  and  substitutes  therefor 4  cts.  per  Ib. 

716         "         apple  (see  also  paragraph  715) 35  per  ct. 

1246         "         cocoa,  (decision  2506) 20  per  ct. 

549     Button  centres,  colored  glass,  (decision  3458) 45  per  ct. 

796  "  lastings,  mohair  cloth,  silk  twist,  or  other  manu- 
factures of  cloth,  woven  or  made  in  patterns  of 
such  size,  shape  or  form,  or  cut  in  such  manner 
as  to  be  fit  for  buttons  exclusively,  (decisions 
3084-4394.) 10  per  ct. 

821  Buttons  and  button  moulds  not  specially  enumerated  or  pro- 

vided for — not  including  brass,  gilt  or  silk  but- 
tons, (decisions  3693-4316) 25  per  ct. 

821         "         bone,  horn,  ivory,  or  vegetable  ivory,  (decision  4346) .  .25  per  ct. 

630         u         brass 45  per  ct. 

821         "         china 25  per  ct. 

873  "  collar,  cuff  or  sleeve,  mock  or  real  jewelry,  (deci- 
sion 5315) 25perct. 

624         "         gilt 35perct. 


EXISTING  LAWS  AND  DECISIONS.  197 

PARAGRAPH  OF  LAW  RATE  OF 

I3IPOSING  DUTY.  DUTY. 

821     Buttons,  gutta  percha . 25  per  ct. 

821         "         and  button  rims,  glass,  (decision  5511) 25  per  ct. 

797         "         silk 50  per  ct. 

821         "         steel  or  iron 25  per  ct. 

821  pearl  or  shell 25  per  ct. 

821  wood 25  per  ct. 

782  "  or  barrel  buttons,  or  buttons  of  other  forms  for  tas- 
sels or  ornaments,  wrought  by  hand  or  braided 
by  machinery,  wholly  or  in  part  of  wool,  worsted 
or  animal  hair 30  cts.  per  Ib.  and  50  per  ct. 

578     Butts  and  hinges,  iron  or  steel 2^  cts.  per  Ib. 

746         "        jute $5  per  ton. 


c. 

1084     Cabinets  of  coins,  medals  and  all  other  collections  of  anti- 
quities (see  foot  note  to  antiquities) free. 

1208     Cabinets,  specimens  of  natural  history  botany  and  miner- 
alogy, when  imported  for  cabinets,  or  as  objects  of  taste 

or  science,  and  not  for  sale free. 

Cabinet  ware  and  wood,  see  Furniture  and  Wood. 
630     Cable  cores,  telegraph,  gutta  percha  and  copper  (decision 

3008) 45  per  ct. 

Cables,  see  Cordage  and  Iron  Chains. 
Cacoa,  see  Cocoa. 
513     Cachous  aromatic 50  per  ct. 

1022  Cadmium free. 

1163     Cake,  oil free. 

489  "  niter,  crude  or  refined 20  per  ct. 

1246  Cakes  and  crackers 20  per  ct. 

1246  u  yeast 20  per  ct. 

977     Cajeput  oil free. 

1023  Calamine free. 

1051     Calamus  root,  peeled  (decision  1279)  crude free. 

508  "     otherwise  than  crude 10  per  ct. 

475     Calcined  magnesia 10  cts.  per  Ib. 

1132     Calf's  hair,  cleaned  or  uncleaned,  and  unmanufactured free. 

"          "     goods,  see  Woolens. 

1203     Calfskin,  dried,  salted  or  pickled free. 

875  u        tanned  or  tanned  and  dressed 20  per  ct. 

936     Calisaya  bark free. 

•~)()7     Calomel 25  per  ct. 

Cambrics,  as  cotton  cloth. 


198  U.  S.  IMPORT  DUTIES  UNDER 

PARAGRAPH  OF  LAW  RATE  OP 

IMPOSING  DUTY.  DUTY. 

1132     Camel's  hair,  raw  or  unmanufactured free. 

u     goods,  see  Woolens. 
1132         "  "     noils  (decision  2447) free. 

861  "     pencils 30  per  ct. 

1246     Cameos,  rough 10  per  ct. 

1246  "         other  than  rough 20  per  ct. 

430     Camphor,  refined 5  cts.  per  Ib. 

938  -"         crude free. 

1175     Canary  seed free. 

965         "         weed  as  orchil free. 

Candelabras  (decision  3347)  as  chandeliers. 

1051     Candle  nuts  (decision  1958) free. 

1246         "         residuum  (decision  5091) 20  per  ct. 

822  Candles  and  tapers  of  all  kinds 20  per  ct. 

630         "         carbon,  brass,  charcoal  and  chalk  (decision  4815) 45  per  ct. 

630     Candlesticks,  brass,  gold,  silver  or  other  metal 45  per  ct. 

624  "  plated  or  gilt ..35perct. 

540  china  or  earthenware,  plain 55  per  ct. 

539  "  "  "  decorated 60  per  ct. 

Candy,  see  Confectionery. 

1051     Canella  alba  bark,  crude free. 

508        "          u  "      otherwise  than  crude 1 0  per  ct. 

1227  Canes  and  sticks  for  walking,  in  the  rough,  or  no  further 
manufactured  than  cut  into  suitable 
lengths  (decision  4345) free. 

823  "         "         "         for  walking,  finished 35  per  ct. 

823         "         "         "  "         unfinished  (decision  4505) 20  per  ct. 

890         "     containing  pipes  (decision  3692) 70  per  ct. 

1081         "     bamboo  reeds  not  further  manufactured  than  cut  into 

suitable  lengths  for  walking  sticks  or  canes free. 

Canned  goods,  see  Prepared  Meats,  &c. 
815     Cannetilla     or    bullions,  metal    threads,   file  or  gespinst 

(decision  5642) 25  per  ct. 

Cans  containing  fish  free  of  duty,  see  foot  note  to  Fish. — 
"     made  of  imported  material  entitled  to  drawback,  see 

paragraph  383. 
"     tin,  exported  and  returned,  see  United  States. 

1051     Cantharides  (Spanish  flies)  crude free. 

508  otherwise  than  crude 10  per  cent. 

Canton  flannels  as  cotton  cloth  (decision  3422.) 

797         "         crapes,  silk 50  per  ct. 

Canvas,  see  Flax,  manfs.  of. 
Caoutchouc,  see  India  Rubber. 

1051     Cape  gum,  crude free. 

508         "        "      otherwise  than  crude 10  per  ct. 


EXISTING  LAWS  AND  DECISIONS.  19$ 

PARAGRAPH  OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY. 

698     Capers,  (pickles) 35  per  ct. 

888     Caps,  percussion-(decisions  3846-5478) 40  per  ct. 

Caps,  as  Hats. 
Capsules,  see  Preparations. 
1051     Caraway  seed,  crude free. 

508  "     otherwise  than  crude 10  per  ct. 

978  "          oil free. 

616     Carbines  as  fire  arms 25  per  ct. 

1009     Carbolic  acid  (decision  2587) free. 

1246  kt  "     sheep  wash  (decision  2426) 20  per  ct. 

919     Carbon,  animal,  fit  for  fertilizing  only free. 

502  *'       as  bone  black 25  per  ct. 

"        candles,  see  Candles. 

497          "        gas  retort  (decision  5050) 20  per  ct. 

451     Carbonate  of  ammonia 20  per  ct. 

101 8  "          "    baryta,  or  witherite free. 

474  '  "    magnesia  (medicinal) 5  cts.  per  Ib. 

1035  "          "   magnesia,  native  mineral  or  magnesite free. 

477  "    potash,  crude  or  fused  (decision  5096) 20  per  ct. 

506  "          "   soda 25  per  ct. 

1046  "    strontia,  mineral free. 

Carboys,  see  Bottles. 

"        returned,  see  United  States. 

894     Carbuncles,  not  set 10  per  ct. 

1246     Carcasses,  dressed  for  food  (decision  2325) |0  per  ct. 

1051     Cardamon  seed,  crude free. 

508  "     otherwise  than  crude 10  per  ct. 

824  Card   cases,   pocket   books,   shell    boxes,  and   all   similar 

articles  of  whatever  material  composed,  and  by 
whatever  name  known,  not  specially  enumerated 
or  provided  for 35  per  ct. 

797  if  silk  and  artificial  flowers,  silk  chief  value  (de- 

cision 5349) 50  per  ct. 

825  "       clothing 25  cts.  per  sq.  ft. 

'•       when    manufactured    from   tempered   steel 

wire 45  cts.  per  sq.  ft. 

630     Carding  machinery  (decision  1136) 45  per  ct. 

802     Card  board  screens  (decision  5569) 15  per  ct. 

802     Cards,  blank 15  per  ct. 

798  "      business,  printed  (decision  3941 ) 25  per  ct. 

892          "      playing 100  per  ct. 

892          "  "      partially  manf'd  (decision  3270) 100  per  ct. 

798          "      picture  and  printed   (decision  4719) 25  per  ct. 

802          "      visiting,  blank 15  per  ct. 

798          "  "        printed 25  per  ct. 


200  U.  S.  IMPORT  DUTIES  UNDER 

PARAGRAPH  OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY. 

506     Carlsbaden  salts  (decision  2817) 25  per  ct. 

501     Carmine,  lake  (decision  4323) 25  per  ct. 

Carnelian,  see  Cornelian. 

Carpeting,  slipper,  see  Woolens. 

Carpets,  carpeting,  mats  and  rugs,  viz  : 

789        Angola  (decision  1463)  as  two  ply  ingrain. .8  cts.  per  sq.  yd.  and  30  per  ct. 
783         Aubusson  and  Axminister 45  cts  per  sq.  yd.  and  30  per  ct. 

785  Brussels 30  cts.  per  sq.  yd.  and  30  per  ct. 

787               "       tapestry,  printed    on    the    warp  or  other- 
wise    20  cts.  per  sq.  yd.  and  30  per  ct. 

783  chenille 45  cts.  per  sq.  yd.  and  30  per  ct. 

836         cork  (decision  1436) ; , 25  per  ct. 

792         cotton  (decision  3390) 40  per  ct. 

792        felt  (decision  1011) 40  per  ct. 

792         flax 40  per  ct. 

791  hemp  or  jute 6  cts.  per  sq.  yd. 

moquette  (decision  2638)  as  Axminister. 

784  Saxony,  Wilton  and  Tournay  velvet 45  cts.  per  sq.  yd.  &  30  per  ct. 

789         two-ply  ingrain 8  cts.  per  sq.  yd.  and  30  per  ct. 

788        treble  ingrain  and  three-ply 12  cts.  per  sq.  yd.  &  30  per  ct. 

786  velvet,  patent  and  tapestry,  printed  on  the  warp  or 

otherwise 25  cts.  per  sq.  yd.  and  30  per  ct. 

784         Velvet  Tournay  45  cts.  per  sq.  yd.  and  30  per  ct. 

788  Venetian,  worsted  chain 12  cts.  per  sq.  yd.  and  30  per  ct. 

789  yarn 8  cts.  per  sq.  yd.  and  30  per  ct. 

784        Wilton 45  cts.  per  sq.  yd.  and  30  per  ct. 

792  of  wool,  flax  or  cotton,  or  parts  of  either,  or  other  • 

material,  not  otherwise  specified 40  per  ct. 

783         woven  whole  for  rooms 45  cts.  per  sq.  yd.  and  30  per  ct. 

792         mats,  rugs,  screens,  covers,  hassocks,  bedsides,  and 
other  portions  of  carpets  or  carpeting,  shall  be 
subjected  to  the  rate  of  duty  herein  imposed  on 
carpets  or  carpeting  of  like   character   or   de- 
1  scription. 

790  druggets  and  bocking,  printed,  colored  or  other- 

wise   15  cts.  per  sq.  yd.  and  30  per  ct. 

792         mats  not  exclusively  of  vegetable  material,  screens, 

hassocks  and  rugs  * 40  per  ct. 

846         floor  mats  and   matting  exclusively  of  vegetable  sub- 
stances  20  per  ct. 

Carraway,  see  Caraway. 


*  Rugs  sufficiently  large  to  cover  an  ordinary  room,  dutiable  as  "  carpets 
woven  whole  for  rooms  "  (decision  2577.) 


EXISTING  LAWS  AND  DECISIONS.  201 

PAKAGKAPH  OF  LAW  KATE  OF 

IMPOSING  DUTY.  DUTY. 

826     Carriages  and  parts  of  not  specially  enumerated  or  pro- 
vided for,  (decisions  3283,  3872) 35  per  ct. 

furniture  for,  see  Saddlery. 

Cars,  repairs  and  refurnishing  of  new  cars,  running  be- 
tween Canada  and  United  States,  (decisions  648- 

4239  and  5093) free. 

592     Car  truck  channels,  iron  or  steel 1 J  ct.  per  Ib. 

630     Cartridges  and  cartridge  shells,  (decision  3846) 45  per  ct. 

611     Carvers,  (cutlery) 35  per  ct. 

1051     Cascarilla  bark,  crude free. 

508  "  "      otherwise  than  crude 10  per  ct. 

Cashmere  shawls,  see  Shawls. 
Cassimere,  see  Woolens. 

645     Casks  and  barrels,  empty 30  per  ct. 

"  "        returned,  see  United  States. 

Cassava  or  cassada  or  tapioca free. 

"       flour,  (decision  3161) free. 

Cassia,  cassia  buds,  cassia  vera,  unground free. 

"         ground  or  powdered 5  cts.  per  Ib. 

"        fistula,  crude  drug free. 

"         oil,  (decision  4039) free. 

Cassocks,  (decision  4435,)  not  regalia,  dutiable  according 
to  the  material. 

883     Castenets  or  bones,  (decision  2510) 25  per  ct. 

Castings  of  iron,  see  Iron  Castings. 
"         "     steel,  see  Steel  Castings. 

£41     Casts  of  plaster,  not  works  of  art,  (decision  2544) 55  per  ct. 

"     "     marble,  bronze,  alabaster  or  plaster  of  Paris,  spe- 
cially imported   for  schools  or  societies,  see  So- 
cieties, 
if  works  of  Art,  see  Art. 

431  Castor  beans  or  seeds,  50  Ibs.  to  bushel 50  cts.  per  bushel. 

432  "         oil 80  cts.  per  gall. 

1085  "         or  castoreum free. 

630         "         for  furniture,  iron,  brass  or  other  metal. .' 45  per  ct. 

541  "         earthy  substance 55  per  ct. 

"         or  cruets,  dutiable  according  to  the  material,  but 
see  Plated  Ware. 

946     Catechu  or  cutch free. 

902     Catgut,  all  strings  of,  or  any  other  like  material,  other 

than  for  musical  instruments,  (decision  4987) 25  per  ct. 

1087         "         or  whip  gut,  unmanufactured free. 

1086  t"         strings,  or  gut  cord,  for  musical  instruments free. 

698     Catsup 35  per  ct. 

Cattle,  neat  and  hides  of,  see  paragraph  407. 
14 


202  U.  S.  IMPORT  DUTIES  UNDER 

PABAGBAPH  OF  LAW  KATE  OF 

IMPOSING  DUTY.  DUTY, 

Cattle,  other,  see  Animals. 
700     Cauliflowers,  in  natural  state,  or  in  salt  or  brine  (decision 

5093) 10  per  cL 

488     Caustic  or  hydrate  soda,  (decisions  4066-4118) 1  ct.  per  Ib. 

477         "         potash 20  per  ct. 

697     Caviare,  fish  eggs,  (decision  2372) 25  per  ct, 

999     Cayenne  pepper,  unground free. 

510         u  u  ground  or  powdered 5  cts.  per  Ib. 

Cedar  wood,  see  Wood. 

980  Cedrat  oil  or  citron free. 

879     Celery  seed,  (decision  1903) 20  per  ct. 

Cement,  copper,  see  Copper. 

459         "  Roman,  Portland  and  all  others 20  per  ct. 

506     Cene  oil 25  per  ct. 

Central  fire  cases,  see  Cartridges. 
Cerates,  medicinal,  see  Preparations. 

1007     Ceresia,  as  fossil  wax,  (decision  2703) free. 

1024     Cerium free. 

496     Ceruleine,  (decision  5113) '. 35  per  ct. 

630     Chafing  dishes,  copper,  tin,  or  other  metal .45  per  ct. 

624          "  plated 35  per  ct, 

630     Chains,  copper,  not  jewelry  or  toys 45  per  ct. 

829         "         for  saddlery 35  per  ct. 

873         "         gutta  percha,  (jewelry) 25  per  ct. 

855  "  "  u       (if  not  jewelry)... 35  per  ct. 

856  "         human  hair  or  hair  chief  value 35  per  ct. 

"         iron,  see  Iron  Chains. 

873         "        jewelry,  real  or  mock 25  per  ct. 

839         "         if  toys,  (decision  3208) 35  per  ct. 

624        "         plated  or  gilt  (if  not  jewelry) •. 35  per  ct. 

"          steel,  see  Steel  Chains. 
Chairs,  as  Furniture. 

574          "       railway,  (decision  276) 1J  ct.  per  Ib. 

461     Chalk,  billiard 20  per  ct. 

461          "       prepared,  precipitated,  French,  red,  and  all  other 
chalk   preparations    not    specially    enumerated, 

(decision  5374) , 20  per  ct. 

1026          "       unmanufactured free. 

461          "       white 20  per  ct. 

Champagne,  see  Liquors. 

875     Chamois  skins,  dressed  and  finished 20  per  ct. 

1051     Chamomile  flowers,  crude free. 

508  "  k'       otherwise  than  crude 10  per  ct. 

981  "  "       oil  of free. 

630     Chandeliers,  metal  and  cut  glass 45  per  ct. 


EXISTING  LAWS  AND  DECISIONS.  203 

PARAGRAPH  OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY. 

624     Chandeliers,  plated  or  gilt 35  per  ct. 

539  "  china  or  earthenware,  decorated 60  per  ct. 

1058     Chapapote,  or  Mexican  asphaltum  (decision  4867-) free. 

592     Channels,  and  car  truck  channels,  iron  or  steel 1 J  ct.  per  Ib. 

940     Charcoal free. 

539     Charms,  of  decorated  china  or  earthenware 60  per  ct. 

873  "       other,  if  jewelry 25  per  ct. 

798     Charts 25  per  ct. 

1073  "     which  shall  have  been  printed  and  manufactured 

more  than  twenty  years  at  the  date  of  importation free. 

1074  (      "     imported  for  United  States,  see  United  States. 

"      specially  imported   for   schools   and  societies,  see 
Societies. 

873     Chatelaines  (decision  1624) 25  per  ct. 

Checks,  cotton  or  linen,  see  Cotton  cloth,  or  Flax,  manfs.  of. 

838     Checkers,  ivory  or  bone  50  per  ct. 

647  "          wood 35  per  ct. 

670     Cheese,  (decision  1727) 4  cts.  per  Ib. 

"        box  materials,  see  Boxes. 

1178    Chemical  apparatus  and  parts  of;   platinum   unmanufac- 
tured, vases,  retorts free. 

1009  purposes,  acids  for,  not  specially  enumerated  or 

provided  for free. 

506  "         compounds  and  salts,  by  whatever  name  known, 

not  specially  enumerated  or  provided  for 25  per  ct. 

"         earthenware    (decision    2377-3845)   as  Earthen- 
ware. 

557  "         glassware .45  per  ct. 

Chenille,  trimmings,  dutiable  according  to  the  material. 
Cheroots,  see  Cigars. 

1119     Cherries,  green  or  dried,  as  fruit  (decision  3162) free. 

715     Cherry  juice,  (decisions  3672-5326) 20  per  ct. 

838     Chessmen  and  chessballs,  ivory  or  bone 50  per  ct. 

647  "  "  "  wood 35perct. 

498     Chestnut,  extract  of,  (decision  3412) 10  per  ct. 

719     Chestnuts 2  cts.  per  Ib. 

683  flour  of,  (decision  3385) 2£  cts.  per  Ib. 

1051     Chia  seed,  crude free. 

508        "         "      otherwise  than  crude 10  per  ct. 

507  Chian  turpentine  (decision  4701)  as  medicinal,  oleo-resin 25  per  ct. 

1051          "       if  crude  (decision  5114) free. 

702     Chickory  root,  ground  or  unground,  burnt  or  prepared, 

(decision  4358) 2  cts.  per  Ib. 

702  "         paste  (decision  1509). 2  cts  per  Ib. 

Chili  peppers,  as  Pepper,  which  see. 


204  U.  S.  IMPORT  DUTIES  UNDER 

PABAGBAPH  OF  LAW  BATE  OF 

IMPOSING  DUTY.  DUTY. 

545     Chimney  pieces  of  slate 30  per  ct. 

882  "  "  marble 50  per  ct. 

512     China  clay,  or  kaoline,  (including  China  stone,  decision  5367)..  $3  per  ton. 
540     China  porcelain,  parian  and  bisque  wares. 

plain  white  and  not  ornamented  or  decorated  in 

any  manner 55  per  ct. 

539  if  painted,  printed,  or  gilded,  or  otherwise  deco- 

rated or  ornamented  in  any  manner,  including 
plaques,  ornaments,  charms,  vases  and  statuettes.  .60  per  ct. 

873         "      jewelry  (decision  5161) 25  per  ct. 

539         "       settings  for  jewelry  (decision  4971) 60  per  ct. 

765         "       grass  yarn  or  thread  (decision  3621) 35  per  ct. 

765         "         "      noils  (decision  3470) 35  per  ct. 

765         "         "      manufactures  of,  not  specially  s  enumerated  or 

provided  for 35  per  ct. 

1051         "       root,  crude free. 

508         "         "      otherwise  than  crude 10  per  ct. 

839         "       toys  and  dolls  (decisions  4384-4988) 35  per  ct. 

Chinchards,  as  sardines  (decision  1382)  see  Fish. 
Chinchona,  see  Cinchona. 

893     Chinese  blue ' 20  per  ct. 

1007          "         wax  (decision  2225) free. 

Chip  hats,  bonnets  &  hoods,  &  chip  materials  for,  see  Hats. 
630     Chisels 45  per  ct. 

506  Chlobarium  (decision  763) 25  per  ct. 

507  Chloral  hydrate,  medicinal  preparation  (decision  1962) 25  per  ct. 

506     Chlorate  of  barytes  (decision  2117). 25  per  ct. 

478  "         "    potash 3  cts.  per  Ib. 

1033     Chloride  of  lime,  or  bleaching  powder free. 

506  "          "  zinc  (decisions  4440-4526) 25  per  ct. 

518     Chloroform 50  cts.  per  Ib. 

630     Chlorometers,  (but  see  paragraph  889) 45  per  ct. 

705     Chocolate  (decision  5512) 2  cts.  per  Ib. 

705  "          sweetmeats  (decision  3569) 2  cts.  per  Ib. 

628     Chromate  of  iron  or  chromic  ore , 15  per-ct. 

501  u         "    lead,  (chrome  yellow) 25  per  ct. 

463  "         "    potash 3  cts.  per  Ib. 

462     Chromic  acid 15  per  ct. 

628  "         ere  or  chromate  of  iron 15  per  ct. 

630     Chromographs,  (decision  4442) ,  .45  per  ct. 

798     Chromos,  (decisions  3822-3941-4767) 25  per  ct. 

827  Chronometers,  box  or  ship's  and  parts  of 10  per  ct. 

1009  Chrysamic  acid,  (decision  5147) free. 

496  Chrysoidine  (decision  3927) 35  per  ct. 

Chrysolites,  see  Minerals. 


EXISTING  LAWS  AND  DECISIONS.  205 

PARAGRAPH  OF  LAW  KATE  OF 

IMPOSING  DUTY.  DUTY. 

Church    furniture,    dutiable   according    to   the   material, 

(decision  4312.) 
regalia,  see  Societies. 
Cicuta,  see  Conium  Cicuta. 

715     Cider 20  per  ct. 

890     Cigar  cases,  (decision  2667) 70  per  ct. 

890         "     lighters,  (decision  3067) 70  per  ct. 

"     stands,   and   smoker's  tables    (decisions  2746-4559) 
dutiable  according  to  material  and  not  as  smoker's 
articles. 
513     Cigarettes,  medicinal,  but  proprietary  (decision  3080) 50  per  ct. 

507  "          asthma,  (decision  1646) 25  per  ct. 

806     Cigarette  paper,  (decision  1799)  in  sheets  and  reams 25  per  ct. 

890  "          papers,  (decision  1732) 70  per  ct. 

659     Cigars,  cigarettes,  and  cheroots  of  all  kinds,  *  $2.50  per  Ib.  and  25  per  ct. 

paper  cigars  and  cigarettes,  including  wrappers, 

same  duty  as  cigars. 
324  Internal  Revenue  Tax  in  addition, — 

401  cigars  and  cheroots $3  per  1000. 

cigarettes  weighing  not  over  3  Ibs.  per  1000 50  cts.  per  1000. 

"         over  3  Ibs.  per  1000 $3  per  1000. 

377  Provided  that  cigars  shall  be  packed  in  boxes,  not 

before  used  for  that  purpose,  containing  respec- 
tively, 25,  50,  100,  200,  250  or  500  cigars  each. 
377  Provided  further,  that  cigarettes  shall  be  put  up 

in  packages  or  parcels  containing  10,  20,  50,  or 
100  cigarettes  each. 

68  Provided   further,    that    no   cigars  shall    be   im- 

ported unless  the  same  are  packed  in  boxes  of 
not  more  than  500  in  each  box,  and  no  entry  of 
any  imported  cigars  shall  be  allowed  of  less 
quantity  than  3000  in  a  single  package.  Cigar- 
ettes and  cheroots  to  be  imported  in  not  less 
quantity  than  3000  (decision  1306.) 

936     Cinchona  barks,  or  barks  used  in  manufacture  of  quinia free. 

1044     Cinchonidia,  and  sulphate  and  salts  of  quinia free. 

1051     Cinchona  root,  crude free. 

508  "     otherwise  than  crude : ...  10  per  ct. 

941  *  Cinnamon,  and  chips  of,  unground free. 

510  ground  or  powdered 5  cts.  per  Ib. 

979  "          oil free. 

1032     Citrate  of  lime free. 

506          "        "    magnesia 25  per  ct. 

*  Dealers  in  cigars  to  pay  Special  Taxes,  see  paragraphs  316  to  319  and  399. 


206  U.  S.  IMPORT  DUTIES  UNDER 

PABAGBAPH  OF  LAW  BATE  OF 

IMPOSING  DUTY.  DUTY. 

506     Citrate  of  soda 25  per  ct. 

428     Citric  acid 10  cts.  per  Ib. 

1119     Citron,  green,  ripe  or  dried free. 

716          "       preserved 35  per  ct. 

980          "       oil,  as  cedrat free. 

982  Citronella  or  lemon  grass  oil free. 

922     Civit,  crude free. 

983  "       oil free. 

Clapboards,  see  Wood. 

630     Clasps,  iron,  brass,  or  other  metal 45  per  ct. 

873          "       if  jewelry 25  per  ct. 

512     Clay,  china,  or  kaoline $3  per  ton. 

Claystone  (decision  1055)  see  Minerals. 

511  Clays,  or  earths,  unwrought  or  unmanufactured,  not  spe- 

cially enumerated  or  provided  for $1.50  per  ton. 

512  "       "         "      if  wrought  or  manufactured $3.00  per  ton. 

1026  .  Cliff  stone,  unmanufactured  (decision  5452) free. 

630     Clippers,  horse  (decision  5327) '.  .45  per  ct. 

601     Clippings,  from  brass  or  Dutch  metal H  ct.  per  Ib. 

600  "  "      copper 3  cts.  per  Ib. 

"  "      new  iron  (decisions   568-1986)  not   scrap 

iron,  but  dutiable  according  to  the  class 
of  iron  from  which  taken. 
Cloaks,  see  Clothing. 

630     Cloak  pins,  iron,  brass,  steel  or  other  metal 45  per  ct. 

828     Clocks  and  parts  of  (decision  4160)  * 30  per  ct. 

630     Cloisonne  enamelled  vases  (decision  4061) 45  per  ct. 

765     Cloth,  bamboo 35  per  ct. 

1072         "       bolting free. 

738         "       book-binders  and  tracing  (decision  3834) 35  per  ct. 

"       button,  see  Button  lasting,  &c. 
"       cotton,. see  Cotton  Cloth. 

738         "       emery 35  per  ct. 

"       floor,  see  Oil  Cloth. 

765         "       grass 35  per  ct. 

"      gunny,  see  Gunny  Cloth. 

859  "       hair,  known  as  crinoline  cloth 30  per  ct. 

860  "         "      known  as  hair  seating  (decisions  1877-3597)..30  cts.  per  sq.  yd. 

859         "         "      other  than  above 30  per  ct. 

867        "       India  rubber  (decision  2614) 30  per  ct. 

"       Italian,  see  Woolen  dress  goods. 


*  Side  ornaments  (vases,  candelabras,  figures,  &c.)  for  clocks,  but  not 
attached  to  them,  cannot  be  classified  as  parts  of  clocks,  but  dutiable  accord- 
ing to  the  material  of  which  composed,  (decision  1487.) 


EXISTING  LAWS  AND  DECISIONS.  207 

PARAGRAPH  OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY. 

748     Cloth,  jute,  for  furniture  (decision  8744) 35  per  ct. 

"       lineu,  see  flax,  manufac'tures  of. 

"       oil,  see  Oil  Cloth. 

797         "        "     silk 50  per  ct. 

754         "       water  proof,  not  otherwise  provided  for  (decision  4192). 40  perct. 

"       wire,  see  Wire  cloths. 
776         "      woolen,  valued  not  over  80  cts.  per  Ib.  .35  cts.  per  Ib  &  35  per  ct. 

776        "  "        valued  over  80  cts.  per  Ib 35  cts.  per  Ib.  &  40  per  ct. 

Clothing,  card,  see  Card  clothing. 
Clothing,  viz : 

780  ready   made  clothing,    and   wearing   apparel  of   every 

description,  not  specially  enumerated  or  provided  for, 
composed  wholly  or  in  part  of  wool,  worsted,  or 
animal  hair,  made  up  or  manufactured  wholly  or  in 
part  by  the  tailor,  seamstress,  or  manufacturer,  (except 
knit  goods. ) 40  cts.  per  Ib.  and  35  per  ct. 

781  cloaks,  dolmans,  jackets,  talmas,  ulsters  or  other  outside 

garments  for  ladies'  and  childrens'  apparel  and  goods 
of  similar  description,  or  used  for  like  purposes,  com- 
posed wholly  or  in  part  of  wool,  worsted,  or  animal 
hair,  made  up  or  manufactured  wholly  or  in  part  by 
the  tailor,  seamstress,  or  manufacturer,  (except  knit 

goods) 45  cts.  per  Ib.  and  40  per  ct. 

738         cotton  or  cotton  chief  value 35  per  ct. 

"      if  knit,   lace    or    embrodiered,  see  these   titles 
under  Cotton. 

knit  of  wool,  worsted,  or  animal  hair,  see  Woolen  Knit, 
linen,  see  Flax,  manufactures  of. 

mixed  materials,  (except  wool,  worsted,  or  animal  hair,) 
dutiable  according  to  the  material  of  chief  value, 
see  note  on  page  174. 

797        silk,  or  silk  chief  value 50  per  ct. 

814         hats,  bonnets  and  hoods  of  any  material,  (except  hats  of 

wool) 30  per  ct. 

of  persons  arriving  in  the  U.  S.,  see  Effects. 

942     Cloves  and  Clove  stems,  unground free. 

510         "         ground  or  powdered 5  cts.  per  Ib. 

506         "         oil  of 25  per  ct. 

751     Cluny  lace,  (decision  1615) 30  per  ct. 

826     Coaches,  and  parts  of,  not  specially  enumerated  or  provided 

for  (decisions  3283-3872) 35  per  ct. 

Coach  furniture,  see  Saddlery.. 

1088     Coal,  anthracite free. 

831         "         bituminous  and  shale,  28  bushels  of  80  Ibs.  each  to 

the  bushel  or  2240  Ibs 75  cts.  per  ton. 


208  U.  S.  IMPORT  DUTIES  UXDER 

PARAGRAPH  OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY. 

Coal,  drawback  of  75  cts.  per  ton,  allowed  on  all  bitumi- 
nous coal  used  for  fuel  on  steam  vessels,  engaged 
in  coasting  or  foreign  trade.  * 

831  "         cannel,  (decision  787) 75  cts.  per  ton. 

832  "         coke 20  per  ct. 

"         screenings  and   dust,  as   slack  or  culm,  (decisions 

2363-3952-4044.) 

830  u         slack  or   culm,  such   as   will  pass   through  ^  inch 

screen  (28  bushels  of  801bs.  each  to  the  bushel  or 

2240  Ibs) 30  cts.  per  ton. 

831  "         shale,  anthracite,  (decision  5308) 75  cts.  per  ton. 

1089  "         stores  of  American  vessels,  but  none  shall  be  unloaded free. 

630         "         hods  of  brass,  iron  or  other  metal 45  per  ct. 

".       oil,  see  Oils  and  Coal  Tar  product. 

497     Coal-tar,  all  preparations  of,  not  colors  or  dyes,  not  spe- 
cially enumerated  or  provided  for 20  per  ct. 

496          "         colors   or   dyes,   all,   by  whatever  name  known 

and  not  specially  enumerated  or  provided  for ....  35  per  ct. 

494  "         crude 10  per  ct. 

495  "         products  of,   such   as  naphtha,  benzine,  benzine 

zole,  dead  oil  and  pitch 20  per  ct. 

Coat  linings,  woolen,  see  Woolen  Dress  Goods. 

797      "  "         silk 50perct. 

465     Cobalt,  oxide  of 20  per  ct. 

1025         "         metallic  arsenic free. 

1025         "         crystals,  (decision  3168) free. 

465         "         oxide  of 20  per  ct. 

1090  "         ore  of free. 

943     Cocculus  indicus free. 

923     Cochineal free. 

501  lake  (decision  4323) . 25  per  ct. 

1091  Cocoa,  or  cacao,  crude free. 

1246         "         butter,  (decision  2506) 20  per  ct. 

1091         "         fiber,  leaves  and  shells  of,  (decision  2780) free. 

706  "         prepared  or  manufactured 2  cts.  per  Ib. 

706  "         sweetmeats,  (decision  3569) 2  cts.  per  Ib. 

846  u         matting,  slight  mixture  of  wool,  (decision  1050) 20  per  ct. 

846  "         mats 20  per  ct. 

792  "         mats  not  exclusively  of  vegetable  material 40  per  ct. 

1161     Cocoanuts free. 

994  "         oil  of free. 

*  Drawback  allowed  on  coal  used  by  steam  vessels  in  the  foreign  trade  is. 
applicable  to  foreign,  as  well  as  American  vessels.  Dept.  letter  to  Baltimore,. 
April  2,  1883. 


EXISTING  LAWS  AND  DECISIONS.  209 

PARAGRAPH  OF  LAW  KATE  OF 

IMPOSING  DUTY.  DUTY. 

1200     Cocoons,  silk free. 

Codfish,  see  Fish. 

930         "         sounds  or  bladders free. 

744     Codilla ,  (tow  of  Flax  or  hemp) . . . . $10  per  ton. 

764     Cod-lines,  hemp,  (decision  1358) 35  per  ct. 

507     Cod-liver  oil,  (decision  3611,)  medicinal,  see  foot  note  to 

fisheries 25  per  ct. 

513         "  proprietary  preparations  of , 50  per  ct. 

1092  Coffee free. 

704         "         substitutes  for,  acorns   and  dandelion   root,  raw  or 

prepared,  and  all  other  articles  used  or  intended 
to  be  used  as  coffee,  or  as  substitutes  therefor, 
not  specially  enumerated  or  provided  for,  (deci- 
sion 4564) 2  cts.  per  Ib. 

702         "         chicory  root,  ground  or  unground,  burnt  or  pre- 
pared       2  cts.  per  Ib. 

1246         "         extract  of 20  per  ct. 

630        "         mills,  wood  and  metal,  or  metal 45  per  ct. 

Cognac,  see  Liquors. 

527  "         oil  of,  or  oenantic  ether $4  per  oz. 

1093  Coins,  gold,  silver  and  copper free. 

600        "         old  copper,  (decision  3248,)  not  used  as  current  money 

3  cts.  per  Ib. 

1084         "         cabinets  of,  medals   and   other  collections  of  anti- 
quities, (see  note  to  antiquities) free. 

1094  Coir,    (decision  2780) .free. 

1094        "     yarn free. 

"     matting  and  mats,  see  Cocoa. 

832     Coke 20  per  ct. 

501     Colcothar,  dry,  oxide  of  iron,  (decision  4914,)  also  see  para- 
graph 893 25  per  ct. 

513  Cold  cream,  a  cosmetic 50  per  ct. 

Collars,  dutiable  according  to  the  material,  also  see  Lace. 
Collections  of  antiquities  etc.,  see  antiquities. 

Colleges,  articles  specially  imported  for,  see  Societies. 
519     Collodion  and  all  compounds  of  pyroxyline,  by  whatever 

name  known,  (decision  5477) 50  cts.  per  Ib. 

519  rolled  or  in  sheets,  but  not  made  into  articles. .  .60  cts  per  Ib. 

519  when  in  finished  or  partly  finished  articles. — 

60  cts.  per  Ib.  and  25  per  ct. 

1051     Colocynth,  or  coloquintida,  or  bitter  apple,  crude. 
508         same,  otherwise  than  crude 10  per  ct. 

514  Cologne  water  and  alcholic  perfumery $2  per  gall,  and  50  per  ct. 

531     Coloring  for  brandy  (decision  721) 50  per  ct. 

531  "          "  beer  (decision  3732) 50  per  ct. 


210  U.  S.  IMPORT  DUTIES  UNDEK 

PAEAGEAPH  OF  LAW  BATE  OF 

IMPOSING  DUTY.  DUTY. 

Colors,  see  Paints. 
1051     Colts'  foot  (drug,)  crude free. 

508          "        "    otherwise  than  crude 10  per  ct. 

1051     Columbo  root,  crude free. 

508  "     otherwise  than  crude 10  per  ct. 

592  Columns  and  posts,  or  parts  or  sections  of,  iron  or  steel. .  .!£  cts.  per  Ib. 

443     Colza  oil,  (decision  2604,)  as  rape  seed  oil 10  cts.  per  gall. 

833  Combs  of  all  kinds 30  per  ct. 

630         "      curry 45  per  ct. 

716     Comfits,  fruits  preserved,  (decisions  4339-5041) 35  per  ct. 

1186     Communion  service,  (decision  450)  as  regalia free. 

889     Compasses,  mariner,  (decision  1606) 35  per  ct. 

630  or  dividers,  brass  or  other  metal 45  per  ct. 

647  "  wood 35  per  ct. 

898     Composition  tops  for  furniture 35  per  ct. 

834  of  glass  or  paste,  when  not  set 10  per  ct. 

873  "  "          when  set  as  jewelry 25  per  ct. 

Compounds,  see  Liquors  and  Preparations. 

690     Condensed  or  preserved  milk 20  per  ct. 

849     Coney  plates,  (decision  4201) 30  per  ct. 

656     Confectionery,  sugar  candy,  not  colored 5  cts.  per  Ib. 

€57  all  other,  not  specially  enumerated  or  pro- 

vided for,  made  wholly  or  in  part  of 
sugar,  and  on  sugars  after  being  refined, 
when  tinctured,  colored,  or  in  any  way 
adulterated,  valued  at  30  cts.  per  Ib.  or 

less  * 10  cts.  per  Ib. 

658  valued  over  30  cts.  per  Ib.,  or  when  sold  by 

the  box,  package,  or  otherwise  than  by 

thelb SOperct. 

1051     Conium  cicuta,  or  hemlock,  seed  and  leaf,  crude free. 

435         same,  extract  of 10  per  ct. 

Conserves,  medicinal,  see  Preparations. 

1051     Contrayerva  root free. 

508  "  "    otherwise  than  crude 10  per  ct. 

1051     Copal  gum,  crude free. 

508          "         "      otherwise  than  crude 10  per  ct. 


*  Colored  candy  as  known,  bought,  and  sold  by  the  trade,  is  candy  which 
derives  its  color  from  some  pigment  or  coloring  matter  mingled  with  it  for 
that  purpose. 

Candy  colored  incidentally  from  the  use  of  the  flavoring  material  is  not 
considered  colored  candy,  (decision  5562.) 


EXISTING  LAWS  AND  DECISIONS.  211 

PARAGRAPH  OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY. 

600     Copper,  all  manufactures  of,  or  of  which  copper  shall  be  a 
component  of  chief  value,  not  specially  enume- 
rated or  provided  for  * 35  per  ct. 

630  "        all  articles,  manufactures,  or  wares  not  specially 

enumerated  or  provided  for,  composed  wholly 
or  in  part  of  copper,  whether  partly  or  wholly 

manufactured.  * 45  per  ct. 

506  "        acetate  of 25  per  ct. 

630  "        bolts 45  per  ct. 

"    for    construction   and   repair   of    vessels,    see 
'  Vessels. 

600        "         bottoms 35  per  ct. 

600         "         braziers',  in  rolled  plates 35  per  ct. 

600                  black  or  coarse,  on  each  pound  of  fine  copper  con- 
tained therein,  (decision  4529) 3£  cts.  per  Ib. 

600         "         cement,  on  each  pound  of  fine   copper   contained 

therein 3i  cts.  per  Ib. 

600         "         clippings  from  new 3  cts.  per  Ib. 

1093         "         coins,  see  also  paragraph  1084 free. 

600        "  "      old,    (decision   3248)   not   used   as    current 

money 3  cts.  per  Ib. 

600         "         composition  metal,  copper  chief  value,  not  specially 

enumerated  or  provided  for 3  cts.  per  Ib. 

"         medals,  (see  also  paragraph  1084) free. 

"         nails ,, 45  per  ct. 

"         old  fit  only  for  remanufacture 3  cts  per  Ib. 

"         old,  taken  from   the  bottom  of  American  vessels, 
compelled    by    marine    disaster    to    repair    in 

foreign  ports free. 

600         "         ores,   on    each   pound    of  fine  copper    contained 

therein 2|-  cts.  per  Ib. 

600         "         plates,  bars,  ingots.  Chili  or   other   pigs,  and   in 

other  forms,  not  manufactured  or  enumerated. . .  .4  cts.  per  Ib. 
600         "         in  rolled  plates,   called   braziers'   copper,   sheets, 

rods  and  pipes 35  per  ct. 

600         "         regulus  of,  and  black  or  coarse  copper  and  copper 
cement  on  each  pound  of  fine  copper  contained 

therein,  (decision  4529) 3i  cts.  per  Ib. 

"         sheathing,  see  Metals. 

630         "         spikes .45  per  ct. 

L050         "         subacetate  of,  or  verdigris free. 

466         "         sulphate  of,  or  blue  vitriol 3  cts.  per  Ib. 


*  As  these  provisions  are  apparently  in  conflict,  see  last  paragraph  of  Note 
on  page  174. 


212  tJ.  S.  IMPORT  DUTIES  UNDER 

PARAGRAPH  OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY. 

1096  Copper,"  for  U.  S.  mint free. 

630         "         wire 45  per  ct. 

467     Copperas,  or  sulphate  of  iron 3-10  ct.  per  Ib. 

799     Copy  books,  blank,  for  press  copying 20  per  ct. 

799         "         "        other,  if  blank 20  per  ct. 

1097  Coral,  marine,  unmanufactured free. 

835  "       cut,  manufactured,  or  set 25  per  ct. 

810         "      beads,  if  not  jewelry 50  per  ct. 

758  Cordage,  or  cables,  tarred 3  cts  per  Ib. 

759  "        manila,  untarred 2|  cts.  per  Ib. 

760  "         all  other  untarred 3^  cts.  per  Ib. 

764     Cord,  sash,  hemp,  (decision  487) 35  per  ct. 

Cordials,  see  Liquors. 

"         medicinal,  see  Preparations. 
Cordonnet,  see  Silk.  * 

738  Cords,  cotton  or  cotton  chief  value 35  per  ct. 

750         "        linen  or  linen  chief  value 40  per  ct. 

797         "        silk,  or  silk  chief  value 50  per  ct. 

782         "        wholly  or  in  part  of  wool,  worsted,  or  animal  hair. — 

30  cts.  per  Ib.  &  50  per  ct. 

739  Cords  and  tassels,  cotton 40  per  ct. 

750         "  linen  or  linen  chief  value 40  per  ct. 

"         mixed  materials,  see  note  on  page  174. 

797  "         silk  or  silk  chief  value 50  per  ct. 

782         "  wholly  or  in  part  of  wool,  worsted,  or 

animal  hair 30  cts.  per  Ib.  &  50  per  ct. 

"         for  carriages,  see  Saddlery. 

1051     Coriander  seed,  crude free. 

508  "  "       otherwise  than  crude 10  per  ct. 

836  Corks  and  cork  bark,  manufactured 25  per  ct. 

1098  Cork  wood,  or  cork  bark,  unmanufactured  (decision  1130) free. 

836         "       carpeting  (decision  1436) 25  per  ct. 

836         "       pictures  (decision  527) 25  per  ct. 

836         "       soles  for  shoes 25  perct. 

839         u       toys 35  per  ct. 

1246     Cornelian 10  per  ct. 

873  "        jewelry  (decision  803) 25  per  ct. 

883     Cornets  and  parts  of,  (decision  4453) 25  per  ct. 

839         "        if  toys , 35  per  ct. 

677     Corn,  Indian  or  maize,  56  Ibs.  to  bushel,  (paragraph  148) — 

10  cts.  per  bushel. 


*  Silk  cordonnet,  all  threefold  threads  of  spun  silk  imported,  which  may  be 
used  as  sewing  silk  should  be  classified  as  sewing  silk,  when  of  sufficient 
strength  for  sewing,  (decisions  3900-3798.) 


EXISTING  LAWS  AND  DECISIONS.  213 

PARAGRAPH  OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY. 

679     Corn  meal,  48  Ibs.  to  bushel 10  cts  per  bushel. 

u     plasters   part  wool,  (decision  357)    as  manufactures 
of  wool,  see  Woolens. 

683     Corn  starch 2  cts.  per  Ib. 

679         "         "     residuum  (decision  2700) 10  cts.  per  bushel. 

507     Corrosive  sublimate 25  per  ct. 

738  Corsets,  of  whatever  material  composed 35  per  ct. 

Corset  wire,  see  Wire. 

1107     Corundum  ore  (decision  1374) free. 

Corporations,  articles  specially  imported  for,  see  Societies. 

513     Cosmetics 50  per  ct. 

1230     Costumes  of  Actors   arriving   in  the  United  States  (de- 
cisions 4686-4721) free. 

Cot  bottoms,  linen,  see  Linens  under  title  Flax. 
Cotton  azotique  or  gun  cotton,  see  Powder. 
Cottonades,  as  cotton  cloth. 

1099     Cotton free. 

"       articles  composed  of  cotton  mixed  with  other  mate- 
rials,  see   note   "  Mixed  Materials,"  page  174. 
u       bagging  for,  see  Bagging. 
"       bed  tickings,  as  cotton  cloth. 

739  "       bobbinet 40  per  ct. 

738         "       bindings 35  per  ct. 

738         "       braids 35  per  ct. 

738         "       braces 35  per  ct. 

"  brilliants,  as  cotton  cloth  (decision  246.) 

"  buckrams,  (decision  3096)  as  cotton  cloth. 

"  cambric,  as  cotton  cloth  (decision  246.) 

"  canton  flannels,  as  cotton  cloth. 

"  cretonnes  (decision  4558)  as  cotton  cloth. 

814         "  caps  .'. 30  per  ct. 

"  carpets,  see  Carpets. 

738         "  clothing  * 35  per  ct. 

"  if  knit,  lace  or  embroidered,  see  these  titles 

following. 


*  Lace  wearing  apparel  such  as  fichus,  collars  and  other  similar  articles  for 
ladies  use,  which  are  manufactured  into  the  form  of  fichus  and  collars  origi- 
nally by  the  lace  maker  and  pass  irom  the  hands  of  the  lace  makers,  without 
further  manufacture  or  addition,  into  a  condition  fit  for  actual  wear,  are  re- 
garded by  the  Department  as  "  laces"  dutiable  according  to  their  classifica- 
tion and  character  of  their  component  materials,  (decision  5534.) 


214  U.  S.  IMPORT  DUTIES  UNDER 

PARAGRAPH  OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY. 

733  ]  Cotton  cloth,  not  exceeding  100  threads  to  the  sq.  inch, 

734  )  counting  the  warp  and  filling.  * 

not  bleached,    dyed,    colored,  stained,  painted, 
or  printed, 

valued  not  over  8  cts.  per  square  yard 2£  cts.  per  sq.  yd. 

valued  over  8  cts.  per  square  yard 40  per  ct. 

if  bleached, 

valued  not  over  10  cts.  per  square  yd 3£  cts.  per  sq.  yd. 

valued  over  10  cts.  per  sq.  yd 40  per  ct. 

if  dyed,   colored,  stained,   painted   or  printed, 

valued  not  over  13  cts.  per  square  yard 4£  cts.  per  sq,  yd. 

valued  over  13  cts.  per  square  yard 40  per  ct. 

734  Cotton  cloth,  over  100  hundred  and  not  over  200  threads  to 

the  square  inch,  counting  the  warp  and  filling, 
not  bleached,  dyed,  colored,  stained,  painted 
or  printed, 

valued  not  over  8  cts.  per  square  yard 3  cts.  per  sq.  yd. 

valued  over  8  cts.  per  sq.  yd 40  per  ct. 

if  bleached, 

valued  not  over  10  cts.  per  square  yd 4  cts.  per  sq.  yd. 

valued  over  10  cts.  per  square  yard 40  per  ct. 

if  dyed,  colored,   stained,  painted  or  printed, 

valued  not  over  13  cts.  per  square  yard 5  cts.  persq.  yd'. 

valued  over  13  cts.  per  square  yard 40  per  ct. 

735  Cotton  cloth,  over  200  threads  to  the  sq.  inch,  counting 

the  warp  and  filling, 

not  bleached,    dyed,    colored,   stained,  ^ painted 
or  printed, 

valued  not  over  10  cts.  sq.  yd 4  cts.  per  sq.  yd. 

valued  over  10  cts.  per  sq.  yd 40  per  ct. 

if  bleached, 

valued  not  over  12  cts.  per  sq.  yd 5  cts.  per  sq.  yd. 

valued  over  12  cts.  per  sq.  yd 40  per  ct. 

if  dyed,   colored,  stained,   painted   or  printed, 

valued  not  over  15  cts.  per  sq.  yd 6  cts.  per  sq.  yd. 

valued  over  15  cts.  per  sq.  yd 40  per  ct. 

738  "         cord 35  per  ct, 

"         crochet,  on  spools,  (decision  2540,)  as  cotton  threads. 

739  "         damask 40  per  ct. 

*  "  The  terms  of  the  law  imposing  duty  according  to  the  count  of  threads, 
should  be  held  to  apply  in  all  cases  where  such  count  can  be  ascertained  by 
means  of  the  glass  commonly  used  for  such  purpose,  and  in  all  cases  where  the 
value  of  the  goods  is  partially  or  wholly  determined  between  the  manufac- 
turer and  the  purchaser  according  to  the  number  of  threads  to  the  square 
inch,"  &c.— (Decisions  of  June  3,  1866,  and  3697.) 


EXISTING  LAWS  AND  DECISIONS.  215 

PARAGRAPH  OF  LAW  RATE  OF 

I3IPOSING  DUTY.  DUTY. 

Cotton  denims,  as  cotton  cloth. 

"         drawers,  woven  or  knit,  see  Cotton  stockings,  &c. 

738  "  not  woven  or  knit 35  per  ct. 

u         drillings,  as  cotton  cloth. 

762         "         duck,  for  sails,  (decision  Dec.  15th,  1858) 30  per  ct. 

"  "         other  than  for  sails,  see  Cotton  cloth. 

"         embossed,  (decision  2598,)  as  Cotton  cloth. 

739  "         embroideries 40  per  ct. 

"  "  "         slight  wool  mixture,  as  woolens,  (de- 

cision 3103.) 

738  "         fringes 35  per  ct. 

739  "  "      if  trimmings 40  per  ct. 

738  "         galloons 35  per  ct, 

738  "         gimps .* 35  per  ct. 

736  "         gloves 35  per  ct. 

"         grenadines  and  genapines,  (decisions  2495-2659)  as 
cotton  cloth. 

738  "        goring 35  per  ct. 

739  "         handkerchiefs,  hemmed 40  per  ct. 

in   the  piece,    (decision   2477,     as 
cotton  cloth. 

863         "         hat  bodies 3o  per  ct. 

814         "         hats SOper.ct. 

hose,  see  Cotton  Stockings. 

739         "         insertings 40  per  ct. 

Italian  cloth,  imitation,  (decision   1699,)  as  cotton  cloth 
"        jeans,  as  cotton  cloth. 

739         "         laces  and   lace  window  curtains 40  per  ct. 

738         "         manufactures  of,  not  specially  enumerated  or  pro- 
vided for,  (decision  4286)  * 35  per  ct, 

"         manufactures  of,  made   on   knitting   machines   or 

frames  or  knit  by  hand,  see  Cotton  Stockings. 
"         mixed  goods,  see  note  on  page  174. 
"         muslin,  as  cotton  cloth. 

pantaloon  stuff,  as  cotton  cloth. 
"         plush,  see  Plush. 

1160         "         rags  for  paper  stock free. 

1099         "         raw  or  unmanufactured free. 


*The  Department  has  decided  that  the  term  manufactures  of  cotton  not  other- 
wise provided  for,  may  properly  be  held  to  include  manufactures  of  cotton, 
or  of  which  cotton  is  a  component  of  chief  value  where  such  interpretation 
would  not  militate  against  other  and  more  positive  provisions  in  the  tariff, 
such  as  manufactures  of  which  wool  is  a  component  material,  (decisions  4286- 
4565.) 


216  U.  S.  IMPORT  DUTIES  UNDER 

• 

PARAGBAPH  OF  LAW  KATE  OF 

IMPOSING  DUTY.  DUTY. 

1175     Cotton  seed,  (decision  of  May  5th,  1863,)  as  agricultural  seed free. 

442         "  "     oil,  7-J-  Ibs.  to  gall 25  cts.  per  gall. 

"         silesias,  (decision  4558,)  as  cotton  cloth. 
738         "         shirts,  not  woven  or  knit 35  per  ct. 

"  "         woven  or  knit,  see  Cotton  Stockings,  &c. 

736  "         stockings,  hose,  half-hose,  shirts  and  drawers,  and 

all  goods  made  on  knitting  machines  or  frames, 
composed  wholly  of  cotton,  and  not  herein  other- 
wise provided  for 35  per  ct. 

737  "         stockings,    hose,   half-hose,   shirts    and    drawers, 

fashioned,  narrowed,  or  shaped,  wholly  or  in  part 
by  knitting  machines  or  frames,  or  knit  by  hand, 

and  composed  wholly  of  cotton •. .  40  per  ct. 

same,  if  slightly  embroidered  with  wool,  as  cotton 

hosiery,  (decision  4717.) 

same,  mixed  with  other  materials,  see  note  page 
174. 

738  Cotton  suspenders 35  per  ct. 

"       thread    in   imitation    of   human    hair,   as   Cotton 

Thread,  (decision  2824.) 
740          "       thread,  spool,  for  every  100  yds.  or  fractional  part 

thereof 7  cts.  per.  doz.  spools. 

732  "  thread,  yarn,  warps,  or  warp-yarn,  whether  single 
or  advanced  beyond  the  condition  of  single,  by 
twisting  two  or  more  single  yarns  together, 
whether  on  beams  or  in  bundles,  skeins,  or  cops, 
or  in  any  other  form, 

valued  not  over  25  cts.  per  Ib 10  cts.  per  Ib. 

"  over  25  cts.  and  not  over  40  cts.  per  Ib.  .15  cts.  per  Ib. 
"  over  40  cts.  and  not  over  50  cts.  per  Ib.  .20  cts.  per  Ib. 
"  over  50  cts.  and  not  over  60  cts.  per  Ib.  .25  cts.  per  Ib. 
"  over  60  cts.  and  not  over  70  cts.  per  Ib.  .33  cts.  per  Ib. 
"  over  70  cts.  and  not  over  80  cts.  per  Ib.  .38  cts.  per  Ib. 
"  over  80  cts.  and  not  over  $1.00  per  Ib.  .48  cts.  per  Ib. 

"         over  $1.00  per  Ib 50  per  ct. 

"         tarletons,  as  cotton  cloth. 
"         ties,  iron  or  steel,  see  Ties. 

"         toweling  in  piece,  other  than  cotton  damask,  (de- 
cision 4035,)  as  cotton  cloth. 

739  u         towels,  damask 40  per  ct. 

738  "         tracing  cloth,  (decision  3834) '. .  35  per  ct. 

739  "         trimmings 40  per  ct. 

"  "        mixed  with  other  materials,  see  note  on 

page  174. 
"  "         for  hats,  (decision  3559,)  see  Hats. 


EXISTING  LAWS  AND  DECISIONS.  217 

PABAGBAPH  OF  LAW  KATE  OF 

IMPOSING  DUTY.  DUTY. 

Cotton   twills,  as  cotton  cloth  (decision  246.) 

739          "        velvet 40  per  ct. 

738          "        wadding 35  per  ct. 

warps  or  warp-yarn,  see  Cotton  Thread. 

1169          "         waste,  whether  for  paper  stock  or  other  purposes free. 

"         wearing  apparel,  see  Clothing. 

738  webbing,  (see  also  paragraph  909) 35  per  ct. 

"        yarn,  see  Cotton  Thread. 
1246     Coumarine,  (decision  4288)  . .' 20  per  ct. 

507  Court  plaster ; 25  per  ct. 

Covers,  see  Carpets. 

Coverings  for  mdse.,  see  note  to  Schedule  page  175. 

1051  Cowage  down,  drug free. 

1052  Cow  or  kine  pox,  or  vaccine  virus free. 

Cow-hair,  see  Hair. 

"         manufactures  of,  see  Woolens. 

1134     Cow-hides,  raw  or  uncured,  whether  dry,  salted  or  pickled free. 

tanned  or  dressed,  see  Leather. 
1051     Cowrie,  gum,  crude free. 

508  "      otherwise  than  crude 10  per  ct. 

1195     Cowries,  (shells,)  not  manufactured free. 

Cows,  see  Animals. 

1246     Crackers  and  cakes 20  per  ct. 

845     Crackers,  fire,  of  all  kinds,  (see  paragraph  191,) 100  per  ct. 

577     Cranks,  mill,  wrought  iron. 2  cts.  per  Ib. 

738     Crapes,  (decision  3630,)  cotton  chief  value 35  per  ct. 

797         ''        (decision  3630,)  silk  chief  value 50  per  ct. 

Crash  linen,  see  Linens  under  the  title  of  Flax. 

u      cotton,  as  cotton  cloth. 
Cravats,  see  Clothing. 
887     Crayon  pencils,  or  wood  pencils  filled  with  chalk,  (decision 

4265) 50  cts.  per  gross. 

"       portraits,  as  paintings,  (decision  3825,)  see  Art. 

837     Crayons,  of  all  kinds 20  per  ct. 

1161     Cream  or  Brazil  nuts free. 

446     Creams,  pink,  (decision  3214) 4  cts.  per  Ib. 

433     Cream  of  Tartar  (decision  1551) 6  cts.  per  Ib. 

470     Cremnitz,  white,  (white  lead) 3  cts.  per  Ib. 

507     Creosote  (decision  2587) 25  per  ct. 

1009     Cresylic  acid  (decision  3980)..' free. 

Cretonnes,  as  cotton  cloth  (decision  4558.) 

859     Crinoline  cloth,  hair 30  per  ct. 

"         steel  (decision  1007)  see  wire. 

wire,  see  wire. 

Crochet  cotton,  on  spools,  (decision  2540)  as  cotton  thread. 
15 


218  U.  S.  IMPORT  DUTIES  UNDER 

PARAGRAPH  OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY. 

620     Crochet  needles  (decision  2693) 25  per  ct. 

620  "  •'         for  machines  (decision  3434) 25  per  ct. 

Crockery  ware,  see  Earthenware. 

441     Croton  oil ....  50  cts.  per  Ib. 

1051     Croton  bark,  crude free. 

508        "  "      otherwise  than  crude 10  per  ct. 

579     Crowbars,  iron  or  steel 2£  cts.  per  Ib. 

Crucibles,  dutiable  according  to  the  material,  (decision  3845.) 
1028     Cryolite  or  kryolith free. 

447     Crystals,  alum 60  cts.  per  100  Ibs. 

496  "        brown,  (decision  1035) 35  per  ct. 

1025  "         cobalt  (decision  3168) ....    free. 

446  lees 4  cts.  per  Ib. 

486  "         soda,  or  sal  soda J  ct.  per  Ib. 

506  "         tin 25perct. 

908  "         watch,  (decision  2807) 25  per  ct. 

496  "         yellow,  (decision  523) 35  per  ct. 

1051     Cubebs,  crude free. 

508  u         otherwise  than  crude 10  per  ct. 

1045     Cubic  nitrate,  or  nitrate  of  soda free. 

700     Cucumbers,  in  natural  state  or  in  salt  or  brine 10  per  ct. 

944  Cudbear , free. 

498  "         extract  for  dyeing,  (decision  5529) 10  per  ct. 

497  "         substitute,  (decision  3721) 20  per  ct. 

1051     Cummin  seed,  crude free. 

508         "  "     otherwise  than  crude , 10  per  ct. 

1 100     Curling  stones  or  quoits free. 

856     Curls,  human  hair,  or  hair  chief  value 35  per  ct. 

707     Currants,  zante  or  other 1  ct.  per  Ib. 

630     Curriers'  knives,  (decisions  4870-5011) 45  per  ct. 

945  Curry  and  curry  powder free. 

739     Curtains  for  windows,  cotton  lace 40  per  ct. 

634     Cushions  for  furniture,  silk,  wool,  &c.,  (decision  3514) .35  per  ct. 

946  Cutch,  or  catechu free. 

621  Cutlasses 35  per  ct. 

Cutting  knives,  see  Knives. 

611  Cutlery,  not  specially  enumerated  or  provided  for.  * 35  per  ct. 

1031  Cuttle  fish  bone,  or  sepia free. 

1031  Cyanite  or  kyanite free. 

630  Cylinders  for  printing  (decision  2092) 45  per  ct. 

*  "It  is  the  custom  to  class  the  following  articles  as  'cutlery:'  scissors,  (ex- 
cept surgical  scissors,)  pruning  and  horse  shears,  table  knives  and  forks, 
carvers,  steels,  fleams,  pallettes,  daggers,  dirks,  and  bread,  cook's,  butcher, 
shoe,  farrier's,  bowie,  budding,  pruning  and  fruit  knives." 


EXISTING  LAWS  AND  DECISIONS.  219 

PARAGRAPH  OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY. 

883     Cymbals  (decision  3992) 25  per  ct. 

839  "         if  toys , 35  per  ct. 


611     Daggers  as  cutlery 35  per  ct. 

Damage  allowances,  see  paragraphs  156-164-212-213-598-722. 

1051     Dammar  gum,  crude free. 

508  "  "     otherwise  than  crude 10  per  ct. 

739     Damask,  cotton ; 40  per  ct. 

"         linen,  see  linens  under  title  Flax. 

704     Dandelion  root,  raw  or  prepared 2  cts.  per  Ib. 

620     Darning  needles 25  per  ct. 

708     Dates 1  ct.  per  Ib. 

495     Dead  oil,  (product  of  coal-tar) 20  per  ct. 

Deals,  see  Wood. 

798     Decalcomaine  pictures,  (decision  3822) 25  per  ct. 

Decanters,  see  Bottles. 

Decoctions,  medicinal,  see  Preparations. 

of  dyewoods,  (decision  3898) 10  per  ct. 

Deer  carcasses,  (decision  2325) 10  per  ct. 

kt     skins,  dried,  salted  or  pickled free. 

"         "      dressed  and  finished 20  per  ct. 

Deers,  see  Animals. 
Demijohns,  see  Bottles. 
Denims,  as  Cotton  Cloth. 

513     Dentrifice 50  per  ct. 

434     Dextrine,  or  burnt  starch 1  ct.  per  Ib. 

Diagonals,  dutiable  according  to  the  material. 

Dials  for  watches,  (decision  2807) 25  per  ct.  ^ 

"       for  gas  meters,  (decisions  1683-2807) 45  per  ct. 

Diamond  dust  or  bort free. 

Diamonds,  rough  or  uncut,  including  glazier's free. 

when  cut,  but  not  set 10  per  ct. 

jewelry 25  per  ct. 

glaziers1,  mounted  or  not,  (decision  3546) free. 

engravers,  see  paragraph  412,  (decision  5521) free. 

designers,  or   diamond    pointed  pencils,  see 

paragraph  412,  (decision  5521) free. 

Diaper,  cotton,  as  Cotton  Cloth. 

"       linen,  see  Linens  under  the  title  Flax. 

Dice,  ivory  or  bone 50  per  ct. 

"       wood 35  per  ct. 


220  U.  S.  IMPORT  DUTIES  UNDER 

» 

PARAGRAPH  OF  LAW  RATE  OV~ 

IMPOSING  DUTY.  DUTY. 

Die  blocks,  see  Steel  ingots. 

611     Dirks,  as  cutlery 35  per  ct. 

Discriminating  duty,  see  paragraph  414. 
Dishes,  dutiable  according  to  the  material. 

1123     Disks  or  glass  plates,  un wrought,  for  use  in  the  manufac-       , 

ture  of  optical  instruments,  (deci- 
sion 5522) free, 

549         "'  if  cut  or  ground 45  per  ct. 

515     Distilled  spirits,  containing  50  per  centum  of  anhydrous 

alcohol $1  per  gall, 

"         other,  see  Liquors,  and  Preparations. 
"         oils,  see  Oils. 
"         vinogar,  see  Acid,  Acetic. 
Dividers,  see  Compasses. 

947  Divi  divi,  vegetable  substance,  crude,  for  dyeing  and  tan- 

ning, (decision  4371) free. 

Doeskins,  see  Woolens. 
Dogs,  see  Animals. 
Dolmans,  see  Clothing. 

830     Dolls  and   toys,  of  all   kinds,  of  whatever  material  com- 
posed, (decisions  3871-3530) 35  per  ct. 

839         "         "         "     China  (decisions  4384-4988) 35  per  ct, 

839     Doll  wardrobes,  (decision    3871,)  included  in  the  price  of 

the  dolls 35  per  ct, 

813     Dominoes,  bone,  horn,  ivory  or  vegetable  ivory 30  per  ct. 

647  "  wood 35perct. 

839  "  if  toys 35  per  ct. 

1 065     Downs  and  feathers,  for  beds free. 

1051     Down,  cowage free, 

948  Dragons'  blood free. 

838     Draughts,  ivory  or  bone 50  per  ct. 

647  "          wood 35perct, 

Drawbacks  on  exportation,  see  paragraphs  238-242. 
738     Drawers,  cotton,  not  woven  or  knit 35  per  ct, 

"             "        woven  or  knit,  see  Cotton  Stockings,  &c. 
750  linen 40  per  ct. 

"  mixed  materials,  see  Note  on  page  174. 

797  "  silk 50  per  ct, 

"  wool  or  worsted,  see  Woolens. 

630     Drawing  knives,  (decision  4870) 45  per  ct, 

798  Drawings,  as  etchings,  see  paragraph  412 25  per  ct, 

"  specially  imported  for   schools  or  societies,  see 

Societies. 

Dress  goods,  see  Cottons,  Flax,  Silk  and  Woolens. 
855         "      shields,  gutta  percha,  (decision  3985) 35  per  ct. 


EXISTING  LAWS  AND  DECISIONS.  221 

PARAGBAPH  OF  LAW  BATE  OF 

IMPOSING  DUTY.  DUTY. 

Dress  trimmings,  dutiable  according  to  the  material. 

Dried  blood I free. 

"      insects,  crude free. 

"          "        otherwise  than  crude 10  per  ct. 

"       fibers,  crude free. 

508        "  "       otherwise  than  crude 10  per  ct. 

"       and  prepared  flowers,  see  Flowers. 
"      fruits,  see  Fruits. 

807         "       pulp,  for  paper  maker's  use '. . . .  10  per  ct. 

Drillings,  cotton,  as  cotton  cloth. 

linen,  see  Linens  under  title  Flax. 

502     Drop  black 25  per  ct. 

Drops,  proprietary,  see  Preparations. 

602     Dross  lead H  ct.  per  Ib. 

629          "     tin,  (decision  3604) 20  per  ct. 

790     Druggets,  printed,  colored  or  otherwise..  .15  cts.  per  sq.  yd  &  30  per  ct. 

1051     Drugs,  crude free. 

1104          "       used  in  tanning  and  dyeing free. 

883     Drums,  (decision  2510) 25  per  ct. 

839  "       if  toys 35  per  ct. 

762     Duck,  sail,  or   canvas  for  sails 30  per  ct. 

"      linen  other  than  for  sail,  see  Linens  under  title  Flax. 

762         "      cotton,  for  sails  (decision  of  Dec.  15,  1858) 30  per  ct. 

"  "     other  than  sail  duck  as  cotton  cloth. 

1068    Ducks,  living free. 

1192    Dulce,  seaweed free. 

Dundee  bagging,  see  Bagging  under  title  Flax. 
920     Dung  salts  or  manure  salts  (decisions  715-4210)  containing 

not  over  30  per  ct.  of  potash,. free. 

Dunnage  mats,  if  of  a  mercantile  value,  dutiable  according 
to  the  material  (decision  1792.) 

612     Dutch  metal  or  bronze  metal,  in  leaf 10  per  ct. 

612  same  in  bulk  and  not  in  books  (decision  4508) 10  per  ct. 

601         "       metal  clippings 1^  cts.  per  Ib. 

629         "         "         unwrought 20  per  ct. 

501         "       pink 25  per  ct. 

Dyed  moss,  see  Moss. 

1051     Dyewoods  and  logwood,  in  sticks  or  crude free. 

498  extract- and  decoctions 1 0  per  ct. 

508  ground  or  more  advanced  than  crude 10  per  ct. 

I  Dyeing  articles,  in  a  crude  state,  not  specially  enumerated 

or  provided  for free. 

1051  J 

508  other  than  crude  not  otherwise  provided  for 10  per  ct. 

"         extract  of  barks,  berries  and  nuts  and  vegetables 

for  dyeing  (decision  5529) 10  per  ct. 


222  U.  S.  IMPORT  DUTIES  UNDER 

PARAGRAPH  OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY. 

513     Dyes  for  hair 50  per  ct. 

496        "     or  colors,  product  of  coal  tar 35  per  ct. 

"  "         other,  see  Paints. 


E. 

511  Earths  or  clays,  unwrought  or  unmanufactured,  not  spe- 

cially enumerated  or  provided  for. . .  .$1.50  per  ton. 

512  "      if  wrought    or    manufactured,    not    spe- 

cially enumerated  or  provided  for $3.00  per  ton. 

503          "      orchery,  umber  and  umber  earths,  and  sienna  and 

sienna  earths,  when  dry  (decision  3334) \  ct.  per  Ib. 

503  same  when  ground  in  oil \\  cts.  per  Ib. 

"      other,  see  Terra  Alba,  Terra  Japonica  and  Kaoline. 
Earthenware,  China,  &c.  viz  : 

538  brown  earthenware,  common  stoneware,  gas  retorts,  and 

stoneware  not  ornamented  (decisions  1482-1528) 25  per  ct. 

540  china,  porcelain,  parian  and  bisque  ware,  plain  white  and 

not  ornamented  or  decorated  in  any  manner 55  per  ct. 

539  china,  porcelain,  parian  and  bisque,  earthen,  stone,  and 

crockery  ware,  including  plaques,  ornaments,  charms, 
vases  and  statuettes,  painted,  printed,  or  gilded,  or 
otherwise  decorated  or  ornamented  in  any  manner 60  per  ct. 

541  all  other  earthen,  stone,  and  crockery  ware,  white,  glazed, 

or  edged,  composed  of  earthy  or  mineral  substances,  not 

specially  enumerated  or  provided  for  (decision  2544) 55  per  ct. 

542  stoneware,  above  the  capacity  of  ten  gallons 20  per  ct. 

1210        spurs  and  stilts  used  in  the  manufacture  of  earthen,  stone 

or  crockery  ware , free. 

873        jewelry,  other  than  charms , 25  per  ct. 

839         toys  (decisions  4384-4988) 35  per  ct. 

1233     Ebony,  unmanufactured free. 

646         "         manufactures  of 35  per  ct. 

1051     East  India  gum,  crude free. 

508  "  k'       otherwise  than  crude 10  per  ct. 

Educational  Institutions,  articles  specially  imported  for, 

see  Societies. 
1076     Effects,  books,  professional,  of  persons    arriving    in  the 

United  States . .  free. 


EXISTING  LAWS  AND  DECISIONS.  223 

PARAGRAPH  OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY. 

1077  Effects,  books,  household  effects,  or  libraries,  or  parts  of 
libraries,  in  use,  of  persons  or  families  from  for- 
eign countries,  if  used  abroad  by  them  not  less 
than  one  year,  and  not  intended  for  any  other 

person  or  persons  nor  for  sale.  * free. 

1172          "        household  and  personal,  not  merchandise,  of  citizens 

of  the  United  States  dying  abroad free- 

1230  u      wearing  apparel,  in  actual  use,  f  and  other  personal 

effects,  (not  merchandise,)  professional  books, 
implements,  instruments,  and  tools  of  trade, 
occupation,  or  employment  of  persons  arriving 
in  the  United  States.  But  this  exemption  shall 
not  be  construed  to  include  machinery  or  other 
articles  imported  for  use  in  any  manufacturing 

establishment,  or  for  sale free. 

506     Effervescent  preparations,  (decisions  4968-5528) 25  per  ct. 

557     Egg  boilers,  glass  and  metal  or  wood 45  per  ct. 

1105     Eggs free. 

1246 k      "     ants',  baked,  (decision  4157) 10  per  ct. 

1201        "     silkworm free. 

1246        "     yolks,  dried  and  salted  (decision  2889,  but  see  deci- 
sion 4157) 20  per  ct. 

1051     Elasticon,  (decision  4807)  crude free. 

1141     Elephants'  teeth  (ivory) free. 

1051     Elecampane  root,  crude free. 

508  "  u      otherwise  than  crude 10  per  ct. 

Embossing  dies  or  blocks,  see  Steel  ingots. 

739     Embroideries,  cotton 40  per  ct. 

751  linen,  not  specially  enumerated  or  provided 

for 30  per  ct. 

mixed  materials,  see  note  on  page  174. 

797  silk 50  per  ct. 

wholly    or    in  part  of   wool,   worsted,   or 
animal  hair,  see  Woolens. 

894     Emeralds,  not  set 10  per  ct. 

873  u          set  (jewelry) 25  per  ct. 

738     Emery  cloth 35  per  ct. 

840          "       grains 1  ct.  per  Ib. 


*  Duty  must  be  demanded  on  all  watches  but  one,  brought  by  a  single  pas- 
senger, (decision  170.) 

Paintings  are  embraced  in  the  term  household  effects,  (decision  4134.) 
Horses,  carriages,  sleighs  and  saddlery  are  not  so  embraced  (decisions  2028- 
2036-2741-4955.) 

f  The  term  actual  use  applies  only  to  wearing  apparel,  (decision  4721.) 
Costumes  of  actors  arriving  in  the  United  States,  free,  (decision  4721.) 


224  ,        U.  S.  IMPORT  DUTIES  UNDER 

PAKAGRAPH  OF  LAW  KATE  OF 

IMPOSING  DUTY.  DUTY. 

840  Emery,  manufactured,  ground,  pulverized  or  refined 1  ct.  per  Ib. 

1107  "       ore free. 

1246  «'       sharpeners,  (decision  2882) 20  per  ct. 

11 35  "       whetstones  or  hones free. 

506     Emetic,  tartar,  (tatrate  of  antimony) 25  per  ct. 

Emulsions,  medicinal,  see  Preparations. 

884    Enamel  paintings  on  metal,  (decision  5143) 30  per  ct. 

557    Enamel,  (white)  for  manufacturing  watch  faces,  (decision 

1612,  but  see  paragraph  908) 45  per  ct. 

501     Enamelled  white .25  per  ct. 

"          dials,  see  Dials. 

834     Enamels  on   paste  or  jewelry  settings,  (decision  5258) 10  per  ct. 

543     Encaustic  tiles 35  per  ct. 

Endless  belts  and  felts,  see  Belts. 

513     Enfleuraged  oils,  (decision  2543) 50  per  ct. 

630     Engraved  cylinders  for  printing,  (decision  2092) 45  per  ct. 

1110  "  fashion  plates,  see  Fashion  plates. 

1234  plates,  by  American  artist,  (decision  4748) free. 

613  u          steel  plates 25  jfer  ct. 

798  slipper  patterns,  paper,  (decision  3822) 1 ...  .25  per  ct. 

630     Engraver's  burnishers,  steel 45  per  ct. 

1102  diamonds,  (decision  5521)  see  paragraph  412 free. 

630  plates,  copper  prepared 45  per  ct. 

630  scrapers,  steel 45  per  ct. 

798     Engravings,  bound  or  unbound,  (decisions  2950-3941) 25  per  ct. 

1073  "  bound  or  unbound,  and  etchings  which  have 

been  printed  and  manufactured   more   than 

twenty  years  at  the  date  of  importation free. 

805     Envelopes,  paper 25  per  ct. 

496     Eosine,  (decision  5113) 35  per  ct. 

841  Epaulets,  gold,  silver  or  other  metal 25  per  ct. 

738  "         cotton 35  per  ct. 

782  "        wholly,  or  in  part  of  worsted,  wool,  or  animal 

hair,  see  Woolens. 

476     Epsom  salts  or  sulphate  of  magnesia i  ct.  per  Ib. 

Equipments  of  vessels,  see  Vessels  and  Wrecks. 

949     Ergot free. 

630     Escutcheons,  gold,  silver  or  other  metal 45  per  ct. 

624  "  plated  and  gilt 35  per  ct. 

1106     Esparto,  or  Spanish  grass  and  other  grasses,  and  pulp  of, 

for  the  manufacture  of  paper free. 

Essence  of  vinegar,  see  Acid,  Acetic,  (decision  4213.) 
Essences,  see  Oils  and  Preparations. 
Essential  oils,  see  Oils. 


EXISTING  LAWS  AND  DECISIONS.  225 

PAKAGRAPH  OF  LAW  BATE  OF 

IMPOSING  DUTY.  DUTY, 

798     Etchings 25  per  ct. 

1073  "         which  have  been  printed  and  manufactured  more 

'than  20  years  at  the  date  of  importation free. 

"         specially  imported    for   schools   or  societies,  see 

Societies. 
530     Ethers,  all  kinds,  not  specially  enumerated  or  provided  for. .  .$1  per  Ib. 

528         "        fruit,  oils  or  essences ' $2.50  per  Ib. 

524         "         nitrous,  spirits  of 30  cts  per  Ib. 

527         u   '     oenantic,  or  oil  of  cognac $4  per  oz. 

"         medicinal  preparation,  see  Preparations. 

520        "         sulphuric 50  cts  per  Ib. 

Exhibition,  articles  for,  see  paragraphs  1056-1241-1242. 
Explosive  substances,  see  Powder. 
Expressed  oils,  see  Oils. 

914     Extract  of  annato,  roncou,  rocou  or  Orleans free. 

498         "         "     archil  for  dyeing,  (decision  5529) 10  per  ct. 

435         "        "    barks  used  for  tanning,  not  otherwise  provided 

for 20  per  ct. 

498        "         "     barks,  berries,  nuts  and  vegetables  for  dyeing, 

(decision  5529) 10  per  ct. 

498        "         "     cudbear,  (decision  5529) 10  per  ct. 

498         "         "     chestnut,  (decision  3412) 10  per  ct. 

1246         "         "     coffee 20  per  ct. 

498        "        "     dyewoods 10  per  ct. 

435         u         "     hemlock 20  per  ct. 

437         "         "     indigo 10  per  ct. 

498         "         "     logwood 10  per  ct. 

962         "         u     madder  and  munjeet free. 

"         "     malt,  see  Malt. 

"         "     medicinal,  see  Preparations. 

669         "         "     meat,  (decision  1059) 20  per  ct. 

498         "         "     myrobalans  (decision  5529) 1 0  per  ct. 

498         "         u     nutgalls,  (decision  5529) 10  per  ct. 

"         "     opium,  see  Opium. 

498        "         "     Persian  berries,  (decision   5529) 10  per  ct, 

435         "         "     quercitron,  (decision  4816) , 20.per  ct. 

1001         "         "    saffron  and  saffiower free. 

426        "         "     sumac,  (decision  3842) t. 20  per  ct. 

Extracts,  ethereal,  see  Ethers. 

"        perfumery,  see  Preparations. 
"         medicinal,  see  Preparations. 
Eyeglasses,  as  spectacles. 

630     Eyelets,  of  any  metal 45  per  ct. 

-557     Eyes,  artificial 45  per  ct. 


226  U.  S.  IMPORT  DUTIES  UNDER 

PAKAGKAPH  OF  LAW  BATE  OF 

IMPOSING  DUTY.  DUTY. 


F. 

1108  Fans,  common  palm-leaf  * free. 

842         "      all  kinds,  except  common  palm  leaf  fans,  of  what- 
ever material  composed 35  per  ct. 

839        "      doll,  as  toys,  (decision  569) 35  per  ct. 

842  "      silk,  (decision  5434) 35  per  ct. 

1109  Farina free. 

1246          "      imitations  of,  (decision  3039,)  if  not  starch 20  per.  ct. 

1110  Fashion  plates,  engraved  on  steel  or  on  wood,  colored  or 

plain free. 

1110  •       "  "       reproduced  from  steel  plates  by  transfers  on 

stone,  (decision  5202) free. 

1246     Feather  beds 20  per  ct. 

1065     Feathers,  for  beds free. 

843  "         of   all  kinds,  crude,  or  not  dressed,  colored  or 

manufactured 25  per  ct. 

843  "          when  dressed,  colored  or  manufactured,  includ- 

ing dressed  and  finished  birds,  for  millinery  or- 
naments, and  artificial  and  ornamental  feathers 
and  flowers,  or  parts  thereof,  of  whatever 
material  composed,  for  millinery  use,  not  spe- 
cially enumerated  or  provided  for  (decisions 

4854-5251-5366-5471) 50  per  ct. 

"          and  flowers,  artificial,  not  for  millinery  f  pur- 
poses, dutiable  according  to  the  material. 
1027     Feldspar free. 

1111  Felt,  adhesive,  for  sheathing  vessels free. 

792  "     carpets,  (decision  1011) 40  per  ct. 

814        "     hats 30  per  ct. 

1246       u     roofing 20  per  ct. 

780     Felt  shoes,  as  woolen  clothing,  J  (decision  3005). .40  cts.  per  Ib.  &  35  per  ct. 

793  Felts  or   belts,  endless,  for  paper   or  printing  machines, 

(decision  4612) .  .20  cts.  per  Ib.  and  30  per  ct. 
867         "         "        *'         "         if  india   rubber    and   cotton,   no 

part  wool,  (decision  3212) 30  per  ct. 

*  "  Palm  leaf  fan,  is  a  fan  made  from  the  leaf  of  the  palm  tree  the  natural 
stem  of  the  leaf  being  the  handle,  and  the  leaf  simply  bound  to  prevent  crack- 
ing and  breaking.  Those  having  artificial  handles  of  wood,  bone,  &c.,  with 
cords  and  tassels,  and  attached  to  the  leaves  by  means  of  rivets,  pay  as  other 
fans."— (Decisions  679-1497.) 

t  Miniature  stands  of  artificial  flowers  as  "  toys,"  dutiable  at  35  per  centr 
(decision  3436.) 

I  No  allowance  for  weight  of  other  component  materials,  (decision  3005.) 


EXISTING  LAWS  AND  DECISIONS.  227 

PARAGRAPH  OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY. 

Fence  wire  rods,  iron  or  steel,  see  Wire  rods. 

"       iron  or  steel,  flat  with  longitudinal  ribs  for  the  man- 
ufacture of  fencing 6-10  ct.  per  Ib. 

984     Fennel  oil free. 

1051         "         seed  crude free. 

508        "  "      otherwise  than  crude 10  per  ct. 

1051     Fenugreek  seed,  crude free. 

5.08  "      otherwise  than  crude 10  per  ct. 

] 041     Fertilizers,  phosphates  for,  crude  or  native free. 

919  Fertilizers,  animal  carbon  only  fit  for free. 

918  bone  d  ust  and  bone  ash,  for  manufacture  of free. 

920  guano,  manures,  and  all  substances  expressly  used 

for   manure free. 

1091     Fiber,  cocoa,  (decision  2780) free. 

1 051         "       dried,  crude free. 

508         "          "        otherwise  than  crude 10  per  ct. 

1246         "       vegetable,   not  otherwise  provided    for,   raw    (de- 
cision 2789) 10  per  ct. 

"       for  manufacture  of  paper,  see  Paper  stock. 

1112  Fibrine,  in  all  forms free. 

883     Fifes,  and  parts  of  (decision  4453) 25  per  ct. 

839         "     if  toys 35  per  ct. 

893     Fig  blue 20  per  ct. 

716       "     paste  (decision  5041) 35  per  ct. 

709     Figs 2  cts.  per  Ib. 

716  u     preserved  (decision  5041 ) 35  per  ct. 

717  Filberts  of  all  kinds 3  cts.  per  Ib. 

590    Files,  file  blanks,  rasps,  and  floats  of  all  cuts  and  kinds, 

4  inches  in  length  and  under 35  cts.  per  doz. 

over  4  inches  and  under  9  inches 75  cts.  per  doz. 

9  inches  and  under  14  inches $1.50  per  doz. 

14  inches  and  over $2.50  per  doz. 

844  Finishing  powder 20  per  ct. 

616  Fire  arms,  rifles,  muskets  and  other  fire  arms,  not  enu- 

merated or  provided  for 25  per  ct. 

617  "         "      pistols 35perct. 

"         "      other,  see  Guns. 

544         "  brick • 20  per  ct. 

"  cases,  see  Cartridges. 

"  clay,  see  Earths. 

845  "  crackers  of  all  kinds 100  per  ct. 

can  be  warehoused,  see  paragraph  191. 
"     works  (decision  3202)  dutiable  according  to  the  material. 

1113  "     wood.,  free. 


228  U.  S.  IMPORT  DUTIES  UNDER 

PARAGKAPH  OF  LAW  KATE  OF 

IMPOSING  DUTY.  DUTY. 

930     Fish  bladders free. 

1101         u     bone,  cuttle  fish free. 

421         "     glue  or  isinglass ....  25  per  ct. 

630         u     hooks 45  per  ct. 

750         "     lines,  linen 40  per  ct. 

797         "       "       silk 50  per  ct. 

"     oil,  see  oils. 

574         tl     plateg  or  splice  bars,  iron  or  steel,  for  railways 1J  cts.  per  Ib . 

698         •'     sauces  (decision  3492) 35  per  ct. 

925         kk     skins free. 

930         u     sounds free. 

Fish,  as  follows: — * 

695  anchovies  and  sardines,  packed  in  oil  or  otherwise,  in 

•  tin  boxes  measuring  not  more  than  5  inches  long,  4  inches 

wide,  and  3|  inches  deep 10  cts.  per  whole  box. 

in  half  boxes,  measuring  not  more  than  5  inches  long,  4 

inches  wide,  and  1|  deep 5  cts.  per  half  box. 

in  quarter  boxes  measuring  not  more  than  4f  inches  long, 

3£  inches  wide,  and  1J  deep,  (decision  5675). 2^  cts.  per  quarter  box. 

when  imported  in  any  other  form 40  per  ct. 

1115         for  bait free. 

1114        fresh,  for  immediate  consumption,  (decision  3181-3280) free. 

694        frozen,  (decision  3062) i  ct.  per  Ib. 

692  herrings,  pickled  or  salted . ^  ct.  per  Ib. 

691         mackerel 1  ct.  per  Ib. 

693  salmon,  pickled 1  ct.  per  Ib. 

697  "       prepared  or  preserved 25  per  ct. 

sardines,  see  Anchovies  and  Sardines,  above. 

1198         shrimps  and  other  shell  fish free. 

smelts,  sardels,  or   sprats,  in  oil,  (decision  2136,)  as  sar- 
dines, see  above. 

«*. 

693  other,  in  barrels,  pickled 1  ct.  per  Ib. 

694  otherwise  than  in  barrels  or  half  barrels,  whether  fresh, 

smoked,  dried,  salted  or  pickled,  not  specially  enume- 
rated or  provided  for. .  i  ct.  per  Ib. 

696  preserved  in  oil,  except  anchovies  and  sardines 30  per  ct. 

697  all  other  prepared  or  preserved,  not  specially  enumerated 

or    provided  for 25  per  ct. 


*  Fish  in  kegs  or  kits,  8  to  a  barrel  of  25  Ibs.  each.  A  barrel  is  well  under- 
stood, according  to  commercial  usage,  to  weigh  200  Ibs.  (decision  5532.) 

That  cans  or  packages  made  of  tin  or  other  material  containing  fish  of  any 
kind  admitted  free  of  duty  under  any  existing  law  or  treaty,  not  exceeding 
one  quart  in  contents,  shall  be  subject  to  a  duty  of  one  cent  and  a  half  on 
-each  can  or  package;  and  when  exceeding  one  quart,  shall  be  subject  to  an 
additional  duty  of  one  cent  and  a  half  for  each  additional  quart,  or  fractional 


EXISTING  LAWS  AND  DECISIONS.  229 

PARAGRAPH  OF  LAV,*  RATE  OF 

IMPOSING  DUTY.  DUTY. 

1164     Fisheries,    American;    oil,   spermaceti,  whale   and    other 
fish  oil,  and  all  other  articles  the  produce  of 

such  fisheries  (decisions  3760-4413) free. 

British  North  American ;  fish  and  fish  oil  of,* 
see  paragraph  29. 

883     Flageolets,  or  parts  of  (decision  4453) 25  per  ct. 

839  "  if  toys 35  per  ct. 

Flannel,  Canton,  as  cotton  cloth  (decision  3422) 

782          "          strips,  embroidered  (decision  3837) . .  30  cts.  per  Ib.  &  50  per  ct. 
777     Flannels,  composed  wholly  or  in  part  of  wool,  worsted,  or 
animal  hair — 

valued  not  over  30  cts.  per  Ib. . .  10  cts.  per  Ib.  and  35  per  ct. 
"     over  30  cts.  and  not  over  40  cts.  per  Ib. — 

12  cts  per  Ib.  and  35  per  ct. 
"  '  over  40  cts.  and  not  over  60  cts.  per  Ib. — 

18  cts.  per  Ib.  and  35  per  ct. 
u     over  60  cts.  and  not  over  80  cts.  per  Ib. — 

24  cts.  per  Ib.  and  35  per  ct. 

"     over  80  cts.  per  Ib .  „ 35  cts.  and  40  per  ct. 

when  slightly  embroidered,  dutiable    as  flannels 

(decision  1724.) 

"          printer's,  as  belts  endless  (decision  4612.) 
Flasks,  glass,  see  Bottles. 

630         "         powder,   metal 45  per  ct. 

"        other  than  above,  dutiable  according  to  material. 

571     Flatirons 1J  cts.  per  Ib. 

Flats  for  hats,  bonnets,  and  hoods,  see  Hats. 

743  Flax,  hackled,  known  as  dressed  line $40  per  ton. 

742        "      not  hackled  or  dressed,  (decision  1405) $20  per  ton. 

880         "      seed  or  linseed,  56  Ibs.  to  the  bushel 20  cts.  per  bush. 

442         "      seed  oil,  7£  Ibs.  to  gall 25  cts.  per  gall. 

741         "      straw $5  per  ton. 

744  "      tow  of $10perton. 

1169        "      waste  or  tow,  for  paper  stock,  (decisions  4464-5365) free. 

Flax,  hemp  or  jute,  manufacturers  of  viz : — 

articles  composed  of  flax,  hemp  or  jute  mixed  with 

other  materials,  see  note  on  page  174. 

756  bagging    and    bags    and    like    manufactures,    not 

specially   enumerated    or  provided    for    (except 


part  thereof.  (Paragraph  347,  and  decisions  2301-5670.)  The  words  packages 
is  not  applicable  to  barrels,  and  the  equivalents  thereof,  in  commercial  use 
(decision  2160.) 

*  Cod  Liver  oil  which  has  been  subjected  to  a  process  of  refinement,  fitting 
it  for  exceptional  uses  as  medicines  is  not  the  fish  oils  embraced  in  the  Treaty 
of  Washington  (decision  3611.) 


230  U.  S.  IMPORT  DUTIES  UNDER 

PARAGRAPH  OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY. 

Flax,  hemp  or  jute,  manufactures  of. —  Continued. 

bagging  for  cotton)  composed  wholly  or  in  part 
of  flax,  hemp,  jute,  gunny  cloth,  gunny  bags  or 
other  material,  (decisions  1690-2951-3167-4097- 
5450) 40  per  ct. 

757  bagging    for    cotton,   or   other    manufactures,   not 

specially  enumerated  or  provided  for,  suitable  to 
the  uses  for  which  cotton  bagging  is  applied, 
composed  in  whole  or  in  part  of  flax,  hemp,  jute, 
jute  butts,  gunny  bags,  gunny  cloth,  or  other 
material,  *  (decision  5450.) 

valued  not  over  7  cts.  per  sq.  yd 1-J-   cts.  per  Ib. 

valued  over  7  cts.  per  sq.  yd 2  cts.  per  Ib. 

752  burlaps  of  flax,  hemp,  or  jute,  or  of  which   flax, 

hemp,  or  jute  or  either  of  them  shall  be  the  com- 
ponent material  of  chief  value  (except  such  as 
may  be  suitable  for  bagging  for  cotton  (decision 

4097)  not  over  60  inches  in  width 30  per  ct. 

753,  over  60  inches  in  width 40  per  ct. 

button  cloth,  see  that  title. 

753  canvass,  floor  cloth,  or  oil  cloth  foundations,  of  flax, 

hemp  or  jute  or  of  which  flax,  hemp  or 
jute  or  either  of  them  shall  be  the  com- 
ponent material  of  chief  value,  (decision 

2754) 40  per  ct. 

762  "         for  sails  or  sail  duckf 30  per  ct. 

"         other  than  sail,  see  Linens  below, 
carpets,  see  Carpets, 
clothing,  as  manufactures,  cited  below. 

764  cord,  sash,  hemp,  (decision  487) 35  per  ct. 

758  cordage  or  cables,  tarred 3  cts.  per  Ib. 

759  "       manila,  untarred 2^  cts.  per  Ib. 

760  "       all  other,  untarred 3 J  cts.  per  Ib. 

cot  bottoms  and  crash,  see  Linens  below. 

diaper  and  ducks,  see  Linens  below. 
762  duck  sail  or  canvass  for  sails 30  per  ct. 

765  grass  cloth 35  per  ct. 


*  Cotton  bagging  is  commercially  known  and  understood  to  apply  exclu- 
sively to  articles  used  and  suitable  for  the  baling  of  cotton,  without  reference 
to  material,  and  this  the  phraseology  of  the  law  clearly  indicates.  (Decision 
of  May  20,  1863.) 

t  The  usual  width  of  sail  duck  is  24  inches,  if  over  that  being  much  too 
wide  for  strength,  and  is  really  intended  for  tents,  cot  bottoms,  awnings,  &c., 
and  consequently  falls  under  paragraph  No.  748. — (Decision  fpf  January  28, 
1864.) 


EXISTING  LAWS  AND  DECISIONS.  231 

PARAGRAPH  OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY. 

Flax,  hemp  or  jute,  manufactures  of — Continued. 
755  gunny  cloth,  not  bagging, 

valued  not  over  10  cts.  per  sq.  yd 3  cts.  per  Ib. 

valued  over  10  cts.  per  sq.  yd 4  cts.  per  Ib. 

"       bags  and  gunny  cloth  for  bagging  and  bags, 

see  Bagging  above. 
1128  "      bags  and  gunny  cloth,  old  or  refuse,  fit  only 

for  remanufacturing free. 

"       bags  and  gunny  cloth,  old,  for  manfs.   of 

paper,  see  Paper  Stock, 
huckabacks,  see  linens  below, 
handkerchiefs,  see  linens  below, 
lawns,  see  linens  below. 

751  linen  or  flax  laces   and  inserthigs,  embroideries  or 

manufactures  of  linen  if  embroidered  or  tam- 
boured in  the  loom  or  otherwise,  by  machinery 
or  with  the  needle  or  other  process  and  not  spe- 
cially enumerated  or  provided  for,  see  foot  note  to 

Laces 30  per  ct. 

748  linens,  brown   and  bleached,  ducks,  canvas,  paddings, 

cot  bottoms,  diapers,  crash,  huckabacks,  handker- 
chiefs, and  lawns,  of  flax,  hemp,  or  jute,  or  of 
which  hemp,  flax,  or  jute,  shall  be  the  component 

material  of  chief  value  * 35  per  ct. 

750  manufactures  of  flax,  or  flax  chief  value,  not  specially 

enumerated  or  provided  for  t 40  per  ct. 

748  manufactures  of  flax,  hemp  or  jute,  or  of  which  flax, 
hemp  or  jute  shall  be  the  component  material  of 
chief  value,  not  specially  enumerated  or  provided 
for  f 35  per  ct. 

764  manufactures  of  hemp  or  manila,  or  of  which  hemp 

or  manila  is  of  chief  value,  not  specially  enume- 
rated or  provided  for 35  per  ct. 

765  manufactures  of  jute,  ramie,  china  and  sisal  grass,  not 

specially  enumerated  or  provided  for 35  per  ct. 

oil  cloth  foundations,  see  Canvas  for  floors  above, 
oil  cloths,  see  Oil  Cloths: 
paddings,  see  Linens  above. 

762  sail  duck,  or  canvas  for  sails 30  per  ct. 

761  seines 25  per  ct. 

763  sheetings,  Russia,  and  other,  of  flax  or  hemp,  brown 

or  white 35  per  ct 

750  tape,  linen 40  per  ct. 

750  thread  and  pack  thread,  flax  or  linen 40  per  ct. 

*  Linen  embraces  manufactures  of  hemp  as   well   as  of  flax  (decision  2572.) 
t  See  last  paragraph  of  note  on  page  174. 


232  U.  S.  IMPORT  DUTIES  UNDER 

PABAGBAPH  OF  LAW  BATE  OF 

IMPOSING  DUTY.  DUTY. 

Flax,  hemp  or  jute,  manufactures  of. — Continued. 

750  twine,  flax  or  linen 40  per  ct. 

761  twine,  seine  and  gilling.    25  per  ct. 

907  waste 10  per  ct. 

909  webbing 35  per  ct. 

749  yarns,  of  flax,  hemp  or  jute 35  per  ct. 

61 1     Fleams,  cutlery 35  per  ct. 

630     Flesher  knives 45  per  ct. 

1051     Flies,  Spanish,  (cantharides,)  crude free. 

508         "  "         otherwise  than  crude 10  per  ct. 

1116  Flint,  flints  and  ground  flint  stones free. 

Floats,  see  Files. 

775     Flocks,  woolen 10  cts.  per  Ib. 

"         other,  see  Waste. 
Floor  cloth,  see  Oil  Cloth. 
"      drills,  cotton,  flax  and  worsted,  as  manufactures  of 

worsted  (decision  3993)  see  Woolens. 
Floss  silk,  see  Silk. 

683     Flour  of  arrow  root,  (decision  3385,) 2|-  cts.  per  Ib. 

1215         "         cassava,  (decision  3161) free. 

086         "         rice,  (decision  5678) 20  per  ct. 

1 187        "         root,  (decision  3385) free. 

681  "         rye,  (decision  677) .£  ct.  per  Ib. 

1189         "         sago free. 

682  "         wheat 20  per  ct. 

Flowers,  artificial,  see  Feathers. 

1246  "  natural,  dyed,  (decision  1994) 20  per  ct, 

1051  "  natural,  crude free. 

"  "  otherwise  than  crude 10  per  ct. 

583     Flues  for  boilers,  wrought  iron  or  steel 3  cts.  per  Ib. 

883     Flutes,  and  parts  of,  (decision  4453) 25  per  ct. 

839         "  '       if  toys,  (decision  1821) 35  per  ct. 

630     Foil,  (decision  2674,)  other  than  leaf  metal 45  per  ct 

630     Foils  and  blades  of 45  per  ct. 

877  Foot  muffs,  leather  and  dressed  sheep  skins,  (decision  755)  —  30  per  ct. 
Forgings,  see  Iron  or  Steel  forgings. 

611     Forks,  table,  and  tines,  (decision  1795) 35  per  ct. 

1117  Fossils free. 

1007     Fossil  wax,  (decision  2703) free. 

Fountains,  see  Art. 

1068     Fowls,  land  and  water,  and  birds free. 

1246         "         dressed,  (decision  2325) 10  per  ct. 

556     Frames,  containing  looking   glasses,  on   the  value  of  the 

frames 30  per  ct. 


EXISTING  LAWS  AND  DECISIONS.  233 

PARAGKAPH  OF  LAW  BATE  OF 

IMPOSING  DUTY.  DUTY. 

Frames,  containing  pictures  and  other  objects,  are  charge- 
able with  duty  upon  the  value  of  the  frames, 
according  to  the  material,  (decisions  3081-3375.) 

"         for  umbrellas,  see  Umbrellas. 

893     Frankfort  black 20  per  ct. 

901     Freestone,  unmanufactured  or  undressed $1  per  ton. 

901  "          if  hewn,  dressed  or  polished 20  per  ct. 

501     French  green 25  per  ct. 

810     Fringes,  bead 50  per  ct. 

739          "         cotton,  if  trimmings 40  per  ct. 

738  "  "         other  than  trimmings 35  per  ct. 

841  "         gold,  silver  or  other  metal. . .  .25  per  ct. 

"         mixed  materials,  see  Note  on  page  174. 

797          "        silk 50  per  ct. 

782  wholly  or  in  part  of  wool,  worsted,  or  animal  hair. 

30  cts.  per  Ib.  and  50  per  ct. 

856     Frizes,  (curls,)  hair  or  hair  chief  value 35  per  ct. 

528     Fruit  ethers,  oils  or  essences $2.50  per  Ib. 

656         "         tablets,  (decision  5562) 5  cts.  per  Ib. 

958         "        juice,  lemon  and  lime free. 

715         "        juice,  (decision  5398) 20  per  ct. 

958        "  "         concentrated,  sour  orange,  (decision  2345) free. 

715  "         syrups,  (decision  1868) 20  per  ct. 

1118  Fruit-plants,  tropical  and  semi-tropical,  for  the  purpose  of 

propagation  or  cultivation,  (decision  1746) free. 

Fruits,  viz. 

1051         fruits,  not  edible  and  crude free. 

508  "       "         "       otherwise  than  crude 10  per  ct. 

1119  "      green,  ripe,  or  dried,  not  specially  enumerated  or 

provided  for  * free. 

716  "      comfits  or  sweetmeats  preserved. in  sugar,  spirits, 

syrup  or  molasses,  not  otherwise  specified  or 

provided  for. .  • 35  per  ct. 

1119         bananas free. 

707  currants,  Zante,  and  other 1  ct.  per  Ib. 

716         crystallized,  glacie  or  iced,  (decision  2704) 35  per  ct. 

708  dates 1  ct.  per  Ib. 

716         fig  paste  (decision  5041) 35  per  ct. 

709  figs 2  cts.  per  Ib. 

716  "  preserved,  (decision  5041) ^ 35  per  ct. 

713         grapes  20  per  ct. 

710  jellies 35  per  ct. 

*  Regulations  to  facilitate  the  entry  of  green  tropical  fruit  in  the  absence  of 
a  certified  invoice,  see  decision  2777. 

16 


234  U.  S.  IMPOET  DUTIES  UNDER 

PARAGRAPH  OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY. 

Fruits,  viz: — Continued. 

1119        lichi,  dried,  (decision  3162) free. 

lemons,  see  Lemons. 

713  limes 20  per  ct. 

698  "     in  brine,  (decision  5190) 35  per  ct. 

1119         mangoes free. 

oranges,  see  Oranges. 

11 1&        pine  apples free. 

1119         plaintains free. 

708         plums,  pickled,  dried,  (decisions  265,  3811) 1  ct.  per  Ib. 

1119  "       green,  (decision  265) free. 

708         prunes,  (decision  4993) 1  ct.  per  Ib. 

714  raisins 2  cts.  per  Ib. 

1119  shaddocks free. 

715  preserved  in  their  own  juices 20  per  ct. 

698        pickled 35  per  ct. 

511  Fullers'  earth,  unwrought  or  unmanufactured $1.50  per  ton. 

512  "  "       wrought  or  manufactured $3.00  per  ton. 

848  Fulminates,  fulminating  powders,  and  all  like  articles,  not 

specially  enumerated  or  provided  for 30  per  ct. 

643  Furniture,  house  or  cabinet,  in  piece  or  rough,  and   not 

finished,  (decision  4272) 30  per  ct. 

644  "          finished,  (decision  4272) 35  per  ct. 

644  "  "         covered  with  wool  or  silk,  (decisions 

3514-3117) 35  per  ct, 

654            "         cushions  for,  covered  with  silk  and  wool,  (deci- 
sion 3514) 35  per  ct. 

748  '          "          cloth,  jute,  (decision  3744) 35  per  ct. 

coach  and  harness,  see  Saddlery. 
898  "          scagliola   and  composition  tops  for  tables  or 

other  furniture 35  per  ct. 

882  "          marble  and  mosaic  tops  for,  (decision  3858) 50  per  ct. 

545  "          slabs  for,  slate 30  per  ct. 

1233  "          woods,  unmanufactured free.. 

849  Fur,  articles  made  of,  and  not  specially  enumerated  or  pro- 

vided for,  (decisions  3351-3702-4201) 30  per  ct, 

907        "      clippings,  (decision  868) 10  per  ct. 

814        "      hats,  bonnets  and  caps 30  per  ct. 

1121        "      skins,  of  all  kinds,  not  dressed  in  any  manner free. 

907        "      wastf ,  (decision  868) . . : 10  per  ct. 

1120  Furs,  undressed free. 

864        "      on  the  skin  dressed,  (decision  3351) 20  per  ct. 

864        "      hatter's,  not  on  the  skin 20  per  ct. 

890     Fuse  cotton,  for  smokers  (decision  1778) 70  per  ct. 

526     Fusel  oil,  or  amylic  alcohol 10  per  ct. 

Fustic,  see  Dyewoods. 


EXISTING  LAWS  AND  DECISIONS.  235 

PARAGRAPH  OF  LAW  KATE  OF 

IMPOSING  DUTY.  DUTY. 


G. 

Gaiters,  see  Boots. 
1051     Galanga  root,  crude free. 

508          "  "     otherwise  than  crude 10  per  ct. 

1009     Gallic  acid . .  free. 

810     Galloons,  bead 50  per  ct. 

738          "          cotton 35  per  ct. 

841          "          gold,  silver  or  other  metal 25  per-ct. 

750          "          linen 40  per  ct. 

mixed  materials,  see  foot  note  on  page  174. 

797  silk SOperct. 

782          "          wholly  or  in  part  of  wool,  worsted  or  animal  hair — 

30  cts.  per  Ib.  and  50  per  ct. 
Galls,  see  Nutgalls. 

950     Gambier .  free. 

1 051     Gamboge  gum,  crude free. 

508          "  "      otherwise  than  crude 10  per  ct. 

697     Game,  prepared 25  per  ct. 

1246         "      dressed  (decision  2325) 10  per  ct. 

839     Games,  toys  (decision  3357) 35  per  ct. 

512     Gannister,  ground  and  mixed  with  fire  clay  (decision  3329.) 

$3.00  per  ton. 

"  if  unground  and  crude  (decision  3329)  as  a  crude 

mineral  substance,  see  Minerals. 

962     Garance  and  garancine  (decision  5218) free. 

1051     Garbanum  gum,  crude free. 

508  "  "       otherwise  than  crude 10  per  ct. 

630     Garden  shears  (decision  368) 45  per  ct. 

879        "         seeds,  except  seed  of  the  sugar-beet 20  per  ct. 

894     Garnets,  not  set 10  per  ct. 

873          "         set  as  jewelry 25  per  ct. 

797     Garters,  India  rubber  and  silk,  silk  chief  value 50  per  ct. 

867        "  "          "        and  cotton , 30  per  ct. 

541     Gas  burners,  lava  (decision  June  15,  1858) 55  per  ct. 

538      "     retorts 25  per  ct. 

570       "     pipes,  cast  iron 1  ct.  per  Ib. 

584      "         "       steel  or  wrought  iron  — 2£  cts.  per  Ib. 

418     Gelatine  and  all  similar  preparations .30  per  ct. 

894     Gems,  (other  than  rough  or  uncut  diamonds,)  not  set 10  per  ct. 

873         "      set  as  jewelry.. .    25  per  ct. 


236  U.  S.  IMPORT  DUTIES  UNDER 

PARAGRAPH  OF  LAW  RATE  OF 

IMBOSING  DUTY.  DUTY. 

Gems,  specially  imported    for    schools  and  societies,  see 
Societies. 

1051     Gentian  root,  crude free. 

508         "  "     otherwise  than  crude 10  per  ct. 

Geological  specimens,  see  Cabinets. 

599     German  silver,  albata  or  argentine,  unmanufactured 25  per  ct. 

630          "  "       manufactures  of,  not  otherwise  provided  for 45  per  ct. 

873          "  "      jewelry 25  per  ct. 

599          "  *4       scrap  (decision  3156) 25  per  ct. 

839          "  "       toys 35  per  ct. 

761     Gilling  and  seine  twine 25  per  ct. 

624     Gilt  articles  and  wares  of  all  kinds 35  per  ct. 

873       "          "        if  jewelry 25  per  ct. 

624       "     buttons 35  per  ct. 

630     Gimlets 45  per  ct. 

810     Gimps,  bead 50  per  ct. 

738          "        cotton 35  per  ct. 

750          "         linen 40  per  ct. 

"        mixed  materials,  see  note  on  page  174. 

797          "         silk . 50  per  ct. 

782          "        wholly  or  in  part  of  wool,  worsted  or  animal  hair — 

30  cts.  per  Ib.  and  50  per  ct. 
Gin,  see  Liquors. 
731     Ginger  ale,  or  ginger  beer  (no  separate  or  additional  duty 

on  bottles  or  jugs.) 20  per  ct. 

"      essence  of,  see  Preparations. 

951         "      root,  unground  (decision  5314) free. 

510         "        "     ground  or  powdered 5  cts.  per  Ib. 

1246        "      liqueur  (decision  4374)  cont'g  16  per  ct.  of  alcohol 20  per  ct. 

716         "      preserved 35  per  ct. 

Ginghams,  as  cotton  cloth. 

1051     Ginseng  root,  crude free. 

508          "  "     otherwise  than  crude 10  per  ct. 

630     Girandoles  (chandeliers)  of  any  metal 45  per  ct. 

592     Girders,  iron  or  steel \\  cts.  per  Ib. 

Glass : — 

553        fluted,  rolled,  or  rough  plate  glass  (not  including  crown, 
cylinder,  or  common  window  glass,) 

not  above  10x15  inches  square f  ct.  per  sq.  ft. 

not  above  10x15  and  not  above  16x24 1  ct.  per  sq.  ft. 

above  16x24  and  not  above  24x30 1-J-  cts.  per  sq.  ft. 

all  above  24x30 2  cts.  per  sq.  ft. 

and  fluted,  rolled,  or  rough  plate  glass,  weighing 
over  100  Ibs.  per  100  sq.  feet,- shall  pay  an  additional 
duty  on  the  excess  at  the  same  rates  above  imposed. 


EXISTING  LAWS  AND  DECISIONS.  237 

PARAGRAPH  OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY. 

Glass : — Continued. 

554  cast  polished  plate  glass,  unsilvered,  (decision  4398.) 

not  above  10x15  inches  square 3  cts.  per  sq.  ft. 

above  10x15  and  not  above  16x24. 5  cts.  per  sq.  ft. 

above  16x24  and  not  above  24x30 8  cts.  per  sq.  ft. 

above  24x30  and  not  above  24x60 25  cts.  per  sq.  ft. 

all  above  24x60 50  cts.  per  sq.  ft. 

555  cast  polished  plate  glass,  silvered,  or  looking-glass  plates, 

(decision  5476.)  * 

not  above  10x15  inches  square 4  cts  per  sq.  ft. 

above  10x15  and  not  above  16x24 6  cts.  per  sq.  ft. 

above  16x24  and  not  above  24x30 10  cts.  per  sq.  ft. 

above  24x30  and  not  above  24x60 35  cts.  per  sq.  ft. 

all  above  24x60 60  cts.  per  sq.  ft. 

556  but  no  looking-glass   plates  or  plate  glass,  silvered, 
when  framed,  shall  pay  a  less  rate  of  duty  than  that 
imposed  upon  similar  glass  of  like  description  not 
framed,  but  shall  pay  in  addition  30  per  ct.  upon 
such  frames. 

552         unpolished  cylinder,  crown  and  common  window  glass, 
(decisions  4630-4770.)  f 

not  above  10x15  inches  square If  cts.  per  Ib. 

above  10x15  and  not  above  16x24 If-  cts.  per  Ib. 

above  1 6x24  and  not  above  24x30 2f  cts.  per  Ib. 

all  above  24x30 : 2f  cts.  per  Ib. 

Provided,  that  unpolished  cylinder,  crown,  and  com- 
mon window-glass,  imported  in  boxes  containing  fifty 
square  feet,  as  nearly  as  sizes  will  permit,  now  known 
and  commercially  designated  as  fifty  feet  of  glass, 
single  thick  and  weighing  not  to  exceed  fifty-five 
pounds  of  glass  per  box,  shall  be  entered  and  com- 
puted as  fifty  pounds  of  glass  only;  and  that  said 
kinds  of  glass  imported  in  boxes  containing,  as  nearly 
as  sizes  will  permit,  fifty  feet  of  glass,  now  known 
and  commercially  designated  as  fifty  feet  of  glass, 
double  thick  and  not  exceeding  ninety  pounds  in 
weight,  shall  be  entered  and  computed  as  eighty 

*  The  term  "Looking  Glass  Plates"  means  any  kind  of  silvered  glass  used 
as  looking  glasses,  although  not  in  fact  plate  glass,  (decision  July  2, 1863.)  But 
small  Glass  Mirror  Plates,  unframed,  6fx4.i  inches,  dutiable  at  the  rate  of  45 
per  cent,  (decision  2407.) 

t  No  decision  of  the  Treasury  Department  has  recognized  as  "window 
glass,"  any  other  than  the  broad,  crown  or  cylinder  glass ;  glass  ground  on 
one  side  must  be  taken  as  a  manufacture  of  glass. — (Reg.  of  1857,  p.  568.  See 
also  decision  1974.) 


238  U.  S.  IMPOET  J3UTIES  UNDER 

PAKAGKAPH  OF  LAW  BATE  OF 

IMPOSING  DUTY.  DUTY. 

Glass : — Continued. 

pounds  of  glass  only ;  but  in  all  other  cases  the  duty 
shall  be  computed  according  to  the  actual  weight  of 
glass. 
551         cylinder  and  crown  glass,  polished, 

not  above  10x15  inches  square , 2-J-  cts.  per  sq.  ft. 

above  10x15  and  not  above  16x24 4  cts.  per  sq.  ft. 

above  1 6x24  and  not  above  24x30 6  cts.  per  sq.  ft. 

above  24x30  and  not  above  24x60   20  cts.  per  sq.  ft. 

all  above  24x60 40  cts.  per  sq.  ft. 

Glass,  manufactures  of,  viz. 

549  articles  of  glass,  cut,  engraved,  painted,  colored,  printed, 
stained,  silvered  or  gilded,  (not  including  plate  glass, 

silvered,  or  looking  glass  plates) 45  per  ct. 

557  all  other  manufactures  of  glass,  or  of  which  glass  shall 
be  the  component  material  of  chief  value,  not  speci- 
ally enumerated  or  provided  for  45  per  ct. 

548  plain,  molded,  or  pressed  flint  or   lime  glass  ware,  not 

specially  enumerated  or  provided  for 40  per  ct. 

balls  see  Balls. 

557         Bohemian  glass 45  per  ct. 

bottles,  see  Bottles. 

547  bottle  glass,  green  and  colored,  plain,  molded,  or  pressed, 
not  cut,  engraved  or  painted,  and  not  specially  enume- 
rated or  provided  for 1  ct.  per  Ib. 

beads  and  bugles,  see  Beads. 

1122  broken  pieces  and  old  glass,  which   cannot  be  cut  for 

use,  and  fit  only  to  be  reman ufactured free. 

buttons,  see  Buttons, 
carboys,  see  Bottles.              • 
557        chemical  glassware 45  per  ct. 

549  colored  glass,  in  sheets,  for  manufacture  of  buttons  and 

imitation  of  precious  stones,  (decision  4695) .45  per  ct. 

834         composition  of  glass  or  paste,  not  set 10  per  ct. 

873  same  when  set  as  jewelry 25  per  ct. 

549         chimneys,  ground  edges,  (decision  3030) 45  per  ct. 

decanters  and  demijohns,  see  Bottles. 

1123  disks  or  plates,  unwrought,  for  use  in  the  manufacture 

of  optical  instruments,  (decision  5522) ^ free. 

549  same  if  cut  or  ground 45  per  ct. 

549         goblets,  slightly  ground,  (decision  3030) 45  per  ct. 

843        fruits,  for  millinery  purposes,  (decision  5251) 50  per  ct. 

jars,  see  Bottles. 

873        jewelry,  (decision  5161) 25  per  ct. 

557        mirrors,  hand,  (decision  3805) 45  per  ct. 


EXISTING  LAWS  AND  DECISIONS.  239 

PARAGRAPH  OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY. 

Glass: — Manufactures  of,  viz: — Continued. 
old,  see  Broken  Glass,  above. 

1080         pebbles  for  spectacles,  rough free. 

557         painted  glassware - 45  per  ct . 

paintings  on  glass,  if  work  of  art,  see  Art. 
plates  or  disks,  see  Disks,  above. 

557        porcelain  glass 45  per  ct. 

557         stained  glass 45  per  ct. 

839        toys 35  per  ct. 

549         tumblers,  ground  or  cut,  (decision  3030) 45  per  ct. 

vials  and  vessels,  see  Bottles. 

908         watch  crystals,  (decision  2807) 25  per  ct. 

489     Glauber's  salts 20  per  ct. 

1102     Glazier's  diamonds,  mounted  or  not,  (decision  3546) free. 

Globes,  dutiable  according  to  the  material. 

868     Glove  cleaners,  of  india  rubber,  (decision  2586) 25  per  ct. 

736     Gloves,  cotton 35  per  ct. 

780          "  "         and  wool,  (decisions  784,  4194.)— 

40  cts.  per  Ib.  &  35  per  ct. 

750          "      linen  or  thread 40  per  ct. 

850          "      kid    or    leathei',    of   all    descriptions,    wholly    or 
*  partially  manufactured.     (See  paragraph  142  as 

to  the  appraisement) 50  per  ct. 

"      knit,  wholly  or  part  of  wool,  worsted  or  animal 

hair,  as  knit  goods,  which  see. 
"      mixed  materials,  see  note  on  page  174. 
797          "      silk,  or  silk  chief  value  if  no  part  wool,  worsted  or 

animal  hair 50  per  ct. 

780          "      woolen  cloth,  (decision  2358) 40  cts.  per  Ib.  &  35  per  ct. 

436     Glucose,  or  grape  sugar 20  per  ct. 

416     Glue 20  per  ct. 

421     Glue,  fish,  or  isinglass,  (decision  1648) 25  per  ct. 

926         "     stock,  (decision  2623) free. 

419  Glycerine,  crude,  brown,  or  yellow,  of  the  specific  gravity 

of  one  and  twenty-five  hundreths  or  less  at  a 
temperature  of  sixty  degrees  Fahrenheit,  not 
purified  by  refining  or  distilling 2  cts.  per  Ib. 

420  "          refined 5  cts.  per  Ib. 

508     Goa  powder,  (decision  4196) 10  per  ct. 

Goat  hair,  (except  of  the  common  goat,)  unmanufactured, 

see  Wool. 

"         "      manufactures  of,  see  Woolens. 
1132       "         "      of   common   goat,    unmanufactured,    (decision 

4108) free. 

"      skins,  see  Skins. 


240  U.  S.  IMPORT  DUTIES  UNDER 

PARAGRAPH  OF  LAW      • 

IMPOSING  DUTY.  DUTY. 

Goat  skins,« tanned,  as  morocco,  see  Leather. 

Goats,  see  Animals. 

Goblets,  see  Tumblers. 

630  Gold,  articles,  manufactures,  or  wares,  not  specially  enum- 
erated or  provided  for,  composed  wholly  or  in 
part  of,  whether  partly  or  wholly  manufactured 45  per  ct.. 

1125  "      beaters'  molds   and  gold   beaters'  skins,  *....- free. 

1081         "      bullion free. 

1093        "      coins free. 

1213         "      dust free, 

841  "  epaulets,  galloons,  laces,   knots,  stars,  tassels,  and 

wings 25  per  ct. 

630  "      foil,  other  than  gold  leaf,  (decision  2674) 45  per  ct, 

630  u     galeries  or  ribbon,  (decision  4204) 45  per  ct. 

873  "    jewelry 25  per  ct, 

614  "     leaf,  per  package  of  500  leaves $1.50  per  package. 

1246  "     liquid 20  per  ct. 

1155  "     medals free. 

1167  "     ores free, 

1081  "     old,  as  Bullion free. 

1126  "     size free, 

1213  u     sweepings  of free. 

908         "     watches  and  cases 25  per  ct. 

738     Goring,  cotton 35  per  ct, 

782          "        wholly  or  in  part  of  wool,  worsted,   or   animal 

hair 30  cts.  per  Ib.  &  50  per  ct. 

630     Gouges 45  per  ct. 

Grain  bags,  returned,  see  United  States. 
Grain  imported  to  be  ground,  see  paragraph  397. 
1051     Grains,  not  edible,  crude free, 

508          "         "         "       otherwise  than  crude free. 

1233     Granadilla,  unmanf 'd free 

646  '•  manfs.  of 35  per  ct, 

923     Granella,  (cochineal) free. 

901     Granite,  unmanf 'd  or  undressed $1  per  ton. 

901  "        if  hewn,  dressed  or  polished 20  per  ct, 

962     Granza,  (madder) free. 

436     Grape  sugar  or  glucose 20  per  ct. 

715          "      juice 20  per  ct. 

713     Grapes 20  per  ct. 

*  "  An  article  styled  goldbeaters'  skins,  but  not  made  of  the  same  material 
nor  adapted  to  the  same  uses,  was  held  to  be  dutiable  as  a  manufacture  of 
bladder,  at  25  per  centum  ad  valorem."— (decision  352.) 


EXISTING  LAWS  AND  DECISIONS.  241 

PAKAGBAPH  OF  LAW  KATE  OP 

IMPOSING  DUTY.  DUTY. 

809  )  Grass,  all  articles  of,  not  specially  enumerated  or  provided 

814  \  for .  .30  per  ct. 

765          "      cloth 35  per  ct. 

814          "      hats,  bonnets  and  hoods 30  per  ct. 

630          "      hooks 45perct. 

"      manufactures  of,  see  Flax,  manfs.  of. 

"      materials  of,  for  hats,  bonnets  and  hoods,  see  Hats. 

846          "      mats,  and  matting 20  per  ct. 

1246          "      prepared  and  dried,  (decision  1739) 20  per  ct. 

765          "      noils,  (decision  3470) 35  per  ct. 

747          "      sisal $15  per  ton. 

"         "    and  china  grass,  manfs.  of,  see  Flax,  manfs.  of. 

765          %l      thread,  ramie  or  china  grass,  (decision  3621) 35  per  ct. 

1169  )       u      esparto,  or  Spanish,  and  other  grasses,   and  pulp  of 

1106  )  for  manufacture  of  paper free. 

1127    Grease,  for  use  as  soap  stock  only,  not  specially  enumerated 

or  provided  for,  (decision  3603) free. 

851  "       bone,  (decision  2422) 10  per  ct. 

851  "       brown,  from  wool  skins,  (decision  1953) 10  per  ct. 

851           "       all  not  specially  enumerated  or  provided  for,  (de- 
cisions 3603-5144) 10  per  ct. 

851  "       machinery  drippings,  (decision  3468) 10  per  ct. 

501     Green,  French,  Paris,  and  mineral 25  per  ct. 

Greenstone,  as  marble,  (decision  278,;  which  see. 
467     Green  vitriol,  sulphate  of  iron,  or  copperas 3-10  ct.  per  Ib. 

Grenadines,  as  Cotton  Cloth.  ' 

797  silk 50  per  ct. 

part  wool  or  worsted,  as  Woolen  dress  goods. 
571     Gridirons,  cast  iron li  cts.  per  Ib. 

852  Grindstones,  finished  or  unfinished $1.75  per  ton. 

1246     Groats 20  per  ct. 

718  Ground  beans,  or  peanuts \ .  1  ct.  per  Ib. 

718  "  "         shelled : H  cts.  per  Ib. 

506  "         oil  of,  (decision  3318) 25  per  ct. 

920  Guano,   manures,  and  all   substances   expressly    used    for 

manure free. 

920         "         imitation  of,  (decision  391) free. 

507  Guarana  paste,  (decision  1889) 25  per  ct 

716     Guava  jelly .35  per  ct. 

716         "       marmalade  and  paste,  (decision  1762) .- 35  per  ct. 

883     Guitars,  and  parts  of,  (decision  4453) 25  per  ct. 

839  "         if  toys 35  per  ct. 

1 086          "         strings,  catgut  or  gut  cord free 

883          "  "         of  other  materials,  (decision  4453) 25  per  ct 

1055     Gum  amber..  ..free. 


342  U.  S.  IMPORT  DUTIES  UNDER 

PARAGRAPH  OF  LAW  BATE  OF 

IMPOSING  DUTY.  DUTY. 

Gum  perdu  as  opium. 

434         "     substitute,  burnt  starch  or  British  gum, 1  ct.  per  Ib. 

1051     Gums  and  gum  resins,  crude free. 

508         "  "         otherwise  than  crude 10  per  ct. 

Gun  blocks,  see  Blocks. 
"      cotton,  see  Powder. 

630       u      locks,  *  (decision  4969) 45  per  ct. 

"      molds,  see  Steel  ingots. 

630       u      nipples,  iron  or  steel  * 45  per  ct. 

u      stocks,  see  Blocks. 
"      powder,  see  Powder. 

854:       "      wads,  of  all  descriptions 35  per  ct. 

Gunny  bags  arid  gunny  cloth,  see  Flax,  manufactures  of. 

617  Guns,  shot,  sporting  breach  loading.    35  per  ct. 

616         "       other 25  per  ct. 

618  "       shot,  barrels  for,  forged,  rough-bored 10  per  ct. 

1129  Gut  and  worm  gut,  manufactured  or  unmanufactured free. 

1086  Gut  cord  or  c  »t  gut  strings,  for  musical  instruments free. 

1087  "     whip,  or  cat  gut,  unmanufactured free. 

902       "     cat,  or  any  other  like  material,  strings  of,  other  than  for 

musical  instruments 25  per  ct. 

1130  Guts,  salted free. 

855     Gutta  percha,  manufactured  and  all  articles  of,  not  specially 

enumerated  or  provided  for 35  per  ct. 

1131  "  "         crude free. 

873         "  "        jewelry  . . .' 25  per  ct. 

Gypsum,  see  Plaster  of  Paris. 


H. 

630     Hackles,  steel  or  other  metal 45  per  ct. 

Hair  of  alpaca,  goat,  or  other  like  animals,  see  Wool. 

1132       "      •"    common  goat,  unmanufactured,  (decision  4108) free. 

1132  "  all  kinds,  clean  or  uncleaned,  drawn  or  undrawn,  but 
unmanufactured,  not  specially  enumerated  or  pro- 
vided for free 

859       "       all  manufactures  of,  not  specially  enumerated  or  pro- 
vided for,  (see  Woolens) 30  per  ct. 

*  The  Court  having  ruled  that  completed  indispensable  parts  of  musical  in- 
struments, should  be  classified  under  the  provision  for  musical  instruments,  it 
would  seem  that  the  principle  would  also  be  applicable  to  completed  indis- 
pensable parts  of  guns,  other  than  those  specially  provided  for.—  Compiler. 


EXISTING  LAWS  AND  DECISIONS.  243 

PABAGBAPH  OF  LAW  BATE  OF 

IMPOSING  DUTY.  DUTY. 

862     Hair  braids  for  hats,  &c 20  per  ct. 

856  "  "       human  hair  or  hair  chief  valne   35  per  ct. 

816       u       bristles 15  cts.  per  Ib. 

814       u       bonnets 30  per  ct. 

calfs',  see  Calfs'  Hair. 
"       camel's,  see  Camel's  Hair. 

857  "       curled,  except  of  hogs,  used  for  beds  or  mattresses 25  per  ct. 

859  "       cloth,  known  as  crinoline  cloth 30  per  ct. 

860  "  "         "         "  hair  seating  (decisions  1877-3597)..  30  cts  per  sq.  yd. 

859  "  "     other 30  per  ct. 

814       "       hats  and  hoods 30  per  ct 

"       goat,  see  Goat  hair  above. 

1132  "  hogs,  curled  for  beds  and  mattresses,  and  not  fit  for 

bristles free. 

1132       "       hogs,  uncurled  (decision  5592) .free. 

1132  u  horse  or  cattle,  cleaned  or  uncleaned,  drawn  or  un- 
drawn, but  unmanufactured free. 

858  "       human,  raw,  uncleaned  and  not  drawn 20  per  ct. 

858      "  "       if  cleaned  or  drawn,  but  not  manufactured 

(decision  3353) 30  per  ct. 

858       "  "       when  manufactured 35  per  ct. 

856       "  "       bracelets,   braids,   chains,    rings,   curls    and 

ringlets  or  hair  chief  value 35  per  ct. 

"       materials  for  hats,  bonnets  and  hoods,  see  Hats. 

513       "       oils,  and  other  toilet  preparations  for  the  hair 50  per  ct. 

"       pins,  see  Pins. 

861  "       pencils  (decision  3794) 30  per  ct. 

860  "       seatings 30  cts.  per  sq.  yd. 

858       "       wigs,  human  (decisions  1366-1539) 35  per  ct. 

"       wood ,  for  umbrellas,  see  Umbrellas. 

1132       "       Yak  (decision  4952) free. 

Halter  chains,  see  Iron  Chains. 

"         rings,  see  Saddlery. 
Hames,  see  Saddlery. 
Half  stuff,  see  Pulp. 

Hammer  felt,  in  the  piece  for  pianos,  (decision  4827,)  as 
manufactures  of  wool,  see  Woolens. 

579     Hammers,  blacksmiths',  iron  or  steel 2£  cts.  per  Ib. 

630  all  others 45  per  ct. 

molds,  see  Steel  ingots. 

668     Hams  and  Bacon 2  cts.  per  Ib. 

798     Handbills,    engraved,  lithographed  or  printed,  (decision 

2950) 25  per  ct. 

739     Handkerchiefs,  cotton,  hemmed 40  per  ct. 

u         in   the  piece,    (decision    2477,)    as 
Cotton  cloth. 


244  U.  S.  IMPORT  DUTIES  UNDER 

PARAGRAPH  OF  LAW  BATE  OP 

IMPOSING  DUTY.  DUTY. 

Handkerchiefs,  linen,  see  Linens  under  title  Flax. 

797  silk '. SOperct. 

Handles  for  umbrellas,  see  umbrellas 

1197     Handle  bolts free. 

Hardware,  coach  and  harness,  see  Saddlery. 
Hare's  skins,  see  Skins. 

839     Harmonicas,  toy,  not  having  full  octave,  (decision  4859) 35  per  ct. 

883  "  having  full  octave,  (decision  4859) 25  per  ct. 

Harness  and  harness  furniture,  see  Saddlery. 

used  in  immigrating,  see  animals. 

Harps,  Aeolian,  (decision  5684,)  not  musical  instruments 
but  dutiable  according  to  the  material 

883     Harps  and  parts  of,  (decision  4453) 25  per  ct. 

1086         "       strings,  cat  gut  or  gut  cord free. 

883         "  u       of  other  materials,  (decision  4453) 25  per  ct. 

507     Hartshorn,  spirits  of  ammonia 25  per  ct. 

Hassocks,  see  Carpets. 
630     Hatchets 45  per  ct. 

862  Hat  bands,  of  any  material  *  (decision  3559) 20  per  ct. 

863  "   bodies,  cotton 35  per  ct. 

"         '*       wool,  as  manufactures  of  wool,  see  Woolens. 

"   wire,  see  Wire. 
Hats,  Bonnets  and  Hoods,  viz  : 

814  of  chip,  grass,  palm  leaf,  willow,  or  straw,  or  any  other 
vegetable  substance,  hair,  whalebone,  or  other  material 
not  specially  enumerated  or  provided  for,  (decisions 

4735-5394) 30  per  ct. 

.    feathers  and  flowers  for,  see  Feathers. 

814        fur  and  fur  felt 30  per  ct. 

814         leather 30  per  ct. 

862  materials  for,  braids,  plaits,  flats,  laces,  trimmings, 
tissues,  willow  sheets  and  squares,  used  for  making  or 
ornamenting  hats,  bonnets,  and  hoods,  composed  of 
straw,  chip,  grass,  palm  leaf,  willow,  hair,  whalebone, 
or  any  other  substance  or  material,  not  specially  enume- 
rated or  provided  for,  *  (decision  3897) .20  per  ct. 

814        pith,  covered  with  wool    cloth f 30  per  ct. 

814         silk 30  per  ct. 

1207         sparterra  for  making  or  ornamenting free. 


*  Hat  bands  should  be  classified  as  hat  trimmings  at  20  per  ct.  when  the 
appraiser  is  satisfied  that  they  are,  in  fact,  hat  trimmings,  as  distinguished 
from  "  ribbons,"  and  can  be  used  for  that  purpose  only,  (decision  5542.) 

fThe  Court  held  that  pith  hats  covered  with  wool  cloth  were  dutiable  under 
the  provision  for  hats,  it  being  a  more  specific  enumeration  than  the  words 
wearing  apparel,  (decision  4715.) 


EXISTING  LAWS  AND  DECISIONS.  245 

JPABAGBAPH  OF  LAW  BATE  OF 

IMPOSING  DUTY.  DUTY. 

777     Hats  of  wool.  \ 

valued  not  over  30  cts.  per  Ib 10  cts.  per  Ib.  &  35  per  ct. 

"       over  30  cts.  &  not  over  40  cts  per  Ib. — 

12  cts.  per  Ib.  &  35  per  ct. 
u  "      40  cts.  &  not  over  60  cts.  per  Ib. — 

18  cts.  per  Ib.  &  35  per  ct. 
14      60  cts.  &  not  over  80  cts.  per  Ib.— 

24  cts.  per  Ib.  &  35  per  ct. 

44          "      80  cts.  per  Ib 35  cts.  per  Ib.  &  40  per  ct. 

864     Hatters'  furs,  not  on  the  skin, 20  per  ct. 

864  "  "     on  the  skin,  as  dressed  furs  on  the  skin 20  per  ct. 

571         "  irons,  cast  iron 1 J  cts.  per  Ib. 

865  "  plush,  composed  of  silk,  or  of  silk  and  cotton 25  per  ct. 

883     Hautboys 25  per  ct. 

Hawaiian  Islands,  products  of,  such  as  specified  in  para- 
graph 370 free. 

687     Hay $2  per  ton. 

630      "     knives 45  per  ct. 

719     Hazel  nuts .2  cts.  per  Ib. 

Heading  blocks,  see  Blocks. 

1196  "         bolts free. 

648     Headings,  no  further  manufactured  than  sawed  and  split 

(decision  3863) 20  per  ct. 

647          "         when  finished,  see  Sfaves 35  per  ct. 

738     Head  nets,  cotton 35  per  ct. 

750         "       ^     linen 40  per  ct. 

797        "        '"     silk SOperct. 

782         "         "     wholly,  or  in  part  of  wool,  worsted  or  animal 

hair 30  cts.  per  Ib.  and  50  per  ct. 

Healds,  old  worn  out  harness  of  cotton  looms,  (decision  592) ...  10  per  ct. 

Hedge  shears,  (decision  368) '. 45  per  ct. 

Hellebore  root,  crude free. 

44     otherwise  than  crude 10  per  ct. 

Hemlock  seed  and  leaf  and  bark,  crude free. 

same,  otherwise  than  crude 10  per  ct. 

44         extract  of 20  per  ct. 

44         lumber,  see  Wood. 

Hemp,  articles  and  manufactures  of,  see  Flax,  manufs.  of. 
745         "         manila,  'and  other  like  substitutes  for  hemp,  not 

specially  enumerated  or  otherwise  provided  for. .  .$25  per  ton. 

866  "         seed i  ct.  per  Ib. 


|  The  term  "  hats  of  wool "  applies  only  to  hats  the  bodies  of  which  are 
composed  of  wool  that  has  undergone  no  process  of  manufacture,  except  felting 
or  fulling,  but  not  hats  of  woolen  cloth,  (decision  Sept.  1,  1860.) — 


246  U.  S.  IMPORT  DUTIES  UNDER 

PARAGRAPH  OF  LAW  RATE  OP 

IMPOSING  DUTY.  DUTY. 

443     Hemp  seed  oil 10  cts.  per  gall. 

747         "         sunn $15  per  ton. 

744         "        tow  of $10  per  ton. 

waste,  &c.,  see  Paper  Stock. 
"        for  vessels,  see  Vessels. 

1051     Hen  bane  leaf  or  hyoscyamus,  crude free. 

508  otherwise  than  crude 10  per  ct. 

1051     Herbs,  not  edible,  crude .free. 

508         "         "         "        otherwise  than  crude 10  per  ct. 

Herrings,  see  Fish. 

926  Hide  cuttings,  raw,  with  or  without  hair,  and  all  glue  stock free. 

1133  "     rope free. 

1134  Hides,  raw  or  uncured,  whether  dry,  salted  or  pickled,  (de- 

cision 3720) free. 

"       tanned,  see  Leather. 

578     Hinges  finished,  or  hinge  blanks,  iron  or  steel 2|-  cts.  per  Ib. 

630         "         any  other  metal 45  per  cL 

839     Hobby  horses 35  per  ct. 

582     Hob-nails 4  cts.  per  Ib. 

630     Hods,  coal,  brass,  iron  or  other  metal 45  per  ct. 

630     Hoes,  steel  or  iron ; 45  per  ct. 

513     Hoff's  malt  extract,  (decision  4834) 50  per  ct. 

521     Hoffman's  anodyne 30  cts.  per  Ib. 

Hogs,  see  Animals. 

Hogs1  hair,  see  Hair. 
645     Hogsheads,  as  casks,  empty 30  per  ct. 

Hollands  cotton,  as  Cotton  Cloth. 

"         linen,  see  Linens  under  title  Flax. 

615     Hollow  ware,  coated,  glazed  or  tinned 3  cts.  per  Ib. 

571  "  "      not  coated,  glazed  or  tinned,  as  castings.   ..1|  cts.  per  Ib, 

1 135  Hones  and  whetstones • free. 

688  Honey 20  cts.  per  gall. 

Hoods,  see  Hats. 

927  Hoofs free. 

630     Hooks,  fish 45  per  ct. 

630  "        and  eyes,  brass  or  other  metal 45  per  ct. 

630  "        reaping  ,  . .  45  per  ct. 

Hoop  iron  or  steel,  see  Iron  or  Steel. 

"     timber,  see  Wood. 
647     Hoops,  wood,  finished  and  ready  for  barrels  and  boxes, 

(decisions  2307-3903) 35  per  ct. 

1137     Hop  poles free. 

1 136  "     roots  for  cultivation free. 

689  Hops  V. 8  cts.  per  Ib. 


EXISTING  LAWS  AND  DECISIONS.  247 

PARAGRAPH  OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY. 

813     Horn,  all  manufactures  of,  not  specially  enumerated  or  pro- 
vided for 30  per  ct. 

928     Horns,  and  parts  of,  unmanufactured,  and  horn  strips  and 

tips,  (decisions  1229-4689) ...    free. 

928         "       pith  of,  (decision  4786) free. 

883         "       boat  and  post  (decision  5217) 25  per  ct.. 

883        *'      musical  instruments , 25  per  ct. 

839        "       if  toys 35  per  ct. 

630     Horse  clippers,. (decision  5327) 45  per  ct. 

"       hair,  see  Hair. 

582         "       shoe  nails,  iron  or  steel 4  cts.  per  Ib. 

576         "       shoes,  iron  or  steel 2  cts.  per  Ib. 

"       shoe  iron,  (decision  1587)  see  Iron. 

611         "       shears,  (decision  3195) 35  per  ct. 

Horses,  see  Animals. 
Hose,  cotton,  see  Cotton  Stockings. 
"      India  rubber,  see  India  Rubber. 

877         "      leather - 30  per  ct. 

„      mixed  materials,  see  note  on  page  174. 

750         "      thread  or  linen 40  per  ct. 

797         "      silk 50  per  ct. 

"      woolen  or  worsted,  see  Woolens. 
Household  effects,  see  Effects. 
636     Hubs  for  wheels,  rough  hewn,  or  sawed  only,   (decision 

3863) 20  per  ct. 

647         "         u          "      when  finished 35  per  ct. 

Huckabacks,  linen,  see  Linens  under  title  Flax. 

819     Hyacinth  bulbs 20  per  ct. 

488     Hydrate  or  caustic  soda 1  ct.  per  Ib. 

507  "       chloral,  (decision  698) 25  per  ct. 

459     Hydraulic  lime,  as  Roman  cement  (decision  3517) 20  per  ct. 

479     Hydriodate  of  potash 50  cts.  per  Ib. 

889    Hydrometers  (decision  1606) 35  per  ct. 

1051     Hyoscyamus,  or  hen-bane  leaf,  crude free. 

508  "  otherwise  than  crude 10  per  ct. 

506     Hyposulphate  of  soda 25  per  ct. 


I. 

1138     Ice free. 

Iceland  moss,  see  Moss. 

Immigrants'  effects,  see  Effects  and  Animals. 


248  U.  S.  IMPORT  DUTIES  UNDER 

PARAGRAPH  OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY. 

Implements  of  trade   of  persons  arriving  in  the  United 
States,  see  Effects. 

629     Indian  auxiliary,  as  zinc  dust  (decision  3428) 20  per  ct. 

"       corn  and  meal,  see  Corn. 

745         "       hemps $25  per  ton. 

1051         "       hemp,  crude  drug free. 

962         "       madder,  ground  or  prepared,  and  extracts  of free. 

501         "       red  (decision  2132) 25  per  ct. 

"       peltries  and  effects  of,  see  paragraph  1245.  • 
1140     India  malacca  joints,  not  further  manufactured  than  cut  into 
suitable  lengths  for  the  manufactures  into  which 

they  are  intended  to  be  converted free. 

868     India  rubber,  articles  wholly  of,  not  specially  enumerated 
or  provided  for  (decisions  2977-4252-4829- 

5520-5589) 25  per  ct. 

"  "       balls,  see  Balls. 

868         "  "       balloons  or  bags,  wholly  qf  rubber   (decision 

5390) .' 25  per  ct. 

839         "  "       balloons  with  whistlers  (decision  5390)  as  toys..  .35  per  ct. 

"  "       boots,  see  Boots. 

867  u  u       cloth  (decision  2614) 30  per  ct. 

1139        "          "      crude free. 

1139         "          "  "     in  sheets  or  cakes  (decision  3718) free. 

868  "  "       in    cakes    or  sheets,    not    crude    (decisions 

1861-3966) 25  per  ct. 

867  "  "       fabrics,  composed  wholly  or  in  part  of,  not 

specially  enumerated  or"  provided  for 30  per  ct. 

839         "  "       dolls  (decisions  4832-5196) 35  per  ct. 

868  "  "       glove  cleaners  (decision  2586) 25  per  ct. 

868         "  "       mats  (decision  4252) 25  per  ct. 

868         "  u       match  boxes  (decision  4829) 25  per  ct. 

1139         "  "       milk  of free. 

868         "  "  pouches,  wholly   of  rubber,  for  chewing  to- 
bacco (decision  4258) 25  per  ct. 

890         "  "            "       for  smoking  tobacco  (decision  4258) 70  per  ct. 

868         "  "  sheets  or  cakes,  not  crude  (decisions  1861- 

3966) 25perct. 

1139         "  "       sheets,  crude  (decision  3718) free. 

u  "  shoes,  see  boots. 

868         "  ' "          "       old  (decision  5589) 2o  per  ct. 

868         "  "       springs,  old,  car  (decision  3965) 25  per  ct. 

839        "  "       toys 35  per  ct. 

868         "  "       tubes,  decorated  (decision  5016) 25  per  ct. 

868         "  "       vulcanized  (decision  2977) , ...  .25  per  ct. 

909         "  "       webbings 35  per  ct. 


EXISTING  LAWS  AND  DECISIONS.  249 

PARAGRAPH  OF  LAW  RATE  OP 

IMPOSING  DUTY.  DUTY. 

952     Indigo,  and  artificial  indigo free. 

437        "         carmined 10  per  ct. 

437         "         extracts  of 10  per  ct. 

952  "         in  powder  or  cubes,  (decision  3592) free. 

437  Indigotine,  as  carmined  indigo,  powdered,  (decision  3953) 10  per  ct. 

Infusions,  see  Preparations. 

870     Inks  of  all  kinds,  and  ink  powder 30  per  ct. 

541     Ink-stands,  china  and  earthenware,  plain 55  per  ct. 

539  "  "  "  "  decorated 60  per  ct. 

548  "         glass,  plain 40  per  ct, 

549  "      other  than  plain 45  per  ct. 

647  "      and  wood,  glass  not  chief  value 35  per  ct. 

549  "                           "        glass,  chief  value 45  per  ct. 

877  "            "      and  leather,  glass  not  chief  value 30  per  ct. 

549  "            "        "        "        glass,  chief  value 45  per  ct. 

630  "            "      and  any  metal 45  per  ct. 

886  "      and  papier  mache,  glass  not  chief  value 30  per  ct. 

549  "            "            "            "            glass  chief  value 45  per  ct. 

'  624  ''         gilt  or  plated,  when  glass  not  chief  value 35  per  ct. 

1246     Insect  powder,  (decision  2364) 20  per  ct. 

1051     Insects,  dried,  crude  condition free. 

508  "  "     otherwise  than  crude 10  per  ct. 

739     Insertings,  cotton 40  per  ct. 

751  "  flax  or  linen 30  per  ct. 

as  woolens  trimmings,  see  Woolens. 

Institutions,  articles  specially  imported  for,  see  Societies. 
1123     Instruments,  glass  plate   or  disks  for,  unwrought,  for  use 

in  the  manufacture  of  optical  instruments free. 

883  musical,  of  all  kinds,  and  parts  of,   (decision 

4453,)  (except  gut  strings,  which  are  free) 25  per  ct. 

839  "  musical,  if  toys 35  per  ct 

personal  effects,  see  Effects, 
specially  imported  for  schools  or  societies,  see 
Societies. 

889  philosophical 35  per  ct. 

Insulators,  dutiable  according  to  the  material. 
1070     Integuments  of  animals,  not  specially  enumerated  or  pro- 
vided for , free. 

Inventions,  models  of,  see  Models. 
479     Iodide  and  iodate  of  potash. 50  cts.  per  Ib. 

953  Iodine,  crude free. 

438  "        resublimed 40  cts.  per  Ib. 

506         "         salts  of,  not  otherwise  provided  for 25  per  ct. 

522     lodoform $2  per  Ib. 

929     Ipecac free. 

17   . 


250  U.  8.  IMPOET  DUTIES  UNDER 

PAEAGKAPH  OF  LAW  KATE  OF 

IMPOSING  DUTY.  DUTY. 

1029     Iridium : .free. 

1051     Iris  root,  or  orris  root,  crude free. 

508  "         otherwise  than  crude 10  per  ct. 

630  Iron,  articles,  manufactures,  or  wares,  not  specially  enum- 
erated or  provided  for,  composed  wholly  or  in  part 
of  iron,  and  whether  partly  or  wholly  manufactured, 

(see  proviso  to  hoop  iron  below) 45  per  ct. 

506      "      acetate  of 25  per  ct. 

577      "      anchors  or  parts  thereof 2  cts.  per  Ib, 

571       "      andirons,  cast 1 J  cts.  per  Ib, 

592       "      angles 1 J  cts.  per  Ib. 

577      "      anvils 2  cts.  per  Ib. 

580  "  axles,  parts  thereof,  axle  bars,  axle  blanks,  or  forgings 
for  axles,  without  reference  to  the  stage  or  state  of 

manufacture, 2-|  cts.  per  Ib. 

"      band,  see  Hoop  iron  below. 
562       "      bar,  rolled  or  hammered,  viz : 

flats  not  less  than  1  inch  wide  nor  less  than  f  inch 

thick 8-10  ct.  per  Ib. 

"     less  than    1    inch   wide   or  less  than  f    inch 

thick 1  &  1-10  cts.  perlb. 

rounds  not  less  than  £  inch  in  diameter 1  ct.  per  Ib. 

"       less  than  f  inch  and  not  less  than  7-16  inch 

in  diameter 1  &  1-10  cts.  perlb. 

564                    "       in  coils  or  rods,  less  than  7-16  inch  in  diam- 
eter  1  &  2-10  cts.  per  Ib. 

562  squares,  not  less  than  f  inch  square I  ct.  per  Ib. 

"         less  than  f  inch  square 1  &  1-10  cts.  per  Ib. 

562  Provided  that  all  iron  in  slabs,  blooms,  loops,  or  other 

forms  less  finished  than  iron  in  bars,  and  more  ad- 
vanced than  pig  iron,  except  castings,  shall  be  rated 
as  iron  in  bars,  and  pay  a  duty  accordingly ;  and 
none  of  the  other  above  iron  shall  pay  a  less  rate  of 

duty  than 35  per  ct, 

562  Provided  further,  that  all  iron  bars,  blooms,  billets, 

or  sizes  or  shapes  of  any  kind,  in  the  manufacture  ol 
which  charcoal  is  used  as  fuel  shall  be  subject  to  a 

duty  of , $22.00  per  ton. 

"      bars,  axle,  see  Axles  above. 

564  "  bars  or  shapes,  or  rolled  iron,  not  specially  enumer- 
ated or  provided  for 1  &  2-10  cts.  per  Ib. 

591  Provided  that  on  all  iron  bars,  rods,  strips,  of  what- 

ever shape,  and  on  all  iron  bars  of  irregular  shape 
or  section,  cold  rolled,  cold  hammered,  or  polished 
in  any  way  in  addition  to  the  ordinary  process  of 


EXISTING  LAWS  AND  DECISIONS.  251 

PARAGRAPH  OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY.  t 

Iron. — Continued. 

hot-rolling  or  hammering,  there  shall  be  paid  one- 
fourth  cent  per  pound,  in  addition  to  the  rates  pro- 
vided. 
"      bars  for  railways,  see  Iron  "Railway  bars. 

592       "      beams,  and  deck  and  bulb  beams 1J  cts.  per  Ib. 

630       "      bedscrews 45  per  ct. 

in  blooms,  see  proviso  to  Bar  Iron  above. 
565       "      boiler  or  other  plate  iron,  sheared  or  unsheared,  skelp 

iron,  sheared  or  rolled  in  grooves 1J  cts.  per  Ib. 

(see  proviso  to  Sheet  iron  and  Hoop  iron  below.) 
565  when  galvanized  or  coated  with  zinc  or  spelter, 

or  other  metal  or  any  alloy  of  these  metals 2  cts.  per  Ib. 

583       "      boiler  tubes  or  flues  or  stays,  wrought 3  cts.  per  Ib. 

578  "      bolts,  with  or  without  threads  or  nuts,  or  bolt  blanks.2i  cts.  per  Ib. 
"      blanks,  axle,  see  Axle  above. 

"      brads,  see  Tacks  below. 

592       "      building  forms  and  other  structural  shapes 1J  cts.  per  Ib. 

"      butts,  see  Hinges  below. 
"      cables,  see  Chains  below. 
571       "      castings  of,  not  specially  enumerated  or  provided  for, 

(see  iron  hollow  ware) 1J  cts.  per  Ib. 

575       "      castings  of,  malleable  iron,  not  specially  enumerated 

or  provided  for 2  cts.  per  Ib. 

585       "      chain  or  chains  of  all  kinds, 

not  less  than  f  inch  indiameter If  cts.  per  Ib. 

less  than  f  inch  &  not  less  than  -f  inch  in  diameter.  .2  cts.  per  Ib. 

less  than.f  inch  in  diameter 2^  cts.  per  Ib. 

"      charcoal,  see  proviso  to  Bar  Iron  above. 

628       "      chromate  of,  or  chromic  ore 15  per  ct. 

569  "  cotton  ties,  or  hoops  for  baling  purposes,  not  thinner 
than  No.  20  wire  gauge,  (see  proviso  to  Hoop  Iron 
below) 35  per  ct. 

579  "      crowbars 2 J  cts.  per  Ib. 

592       "      channels,  car  truck  and  other 1 J  cts.  per  Ib. 

"  coated,  see  provisos  to  Sheet  Iron  below. 

592       "      columns,  or  parts,  or  sections  of  columns 1£  cts.  per  Ib. 

.    "  corrugated  or  crimped,  see  Sheet  Iron  below. 

"  fence  wire  rods,  see  Wire  Rods. 

594       "  fence,  flat,  with  longitudinal  ribs,  for  manf.  of  fencing, 

6-10  ct.  per  Ib. 

574       "      fish  plates  or  splice  bars  for  railways H  cts.  per  Ib. 

630       "      filings,  (decision  5088) 45  per  ct. 

583       "      flues,  or  tubes  or  stays,  for  boilers,  wrought 3  cts.  per  Ib. 

u  flats,  see  Bar  Iron  above. 


252  U.  S.  IMPORT  DUTIES  UNDER 

PABAGBAPH  OF  LAW  BATE  OF 

IMPOSING  DUTY.  DUTY. 

577  Iron,  forgings  for  vessels,  steam   engines  and  locomotives 

or  parts  thereof,  weighing  25  Ibs.  or  more 2  cts.  per  Ib. 

"      forgings  for  axles,  see  Iron  Axles  above. 
581       "      forgings  of,  or  forged  iron,  of  whatever  shape,  or  in 
whatever  stage  of  manufacture,  not  specially  enume- 
rated or  provided  for 2|  cts.  per  Ib. 

"      galvanized,  see  provisos  to  Sheet  Iron  below. 

592       "      girders 1£  cts.  per  Ib. 

"      glanced,  see  Sheet  Iron  below. 

571  "      hatters'  irons,  cast .  1^  cts.  per  Ib. 

579       "      hammers,  blacksmiths' 2£  cts.  per  Ib. 

630      "  "         other  than  blacksmiths 45  per  ct. 

578  "      hinges  finished,  or  hinge  blanks 2i  cts.  per  Ib. 

615       "      hollow  ware,  coated,  glazed  or  tinned 3  cts.  per  Ib. 

"      other,  see  Castings  above. 

569  "  hoops  for  bailing  purposes,  not  thinner  than  No.  20 
wire  guage  or  cotton  ties,  (see  proviso  to  Hoop  Iron 
below) 35  per  ct. 

568       "      hoop,  or  band,  or  scroll,  or  other  iron,  8  inches  or  less 

in  width  and  not  thinner  than  No.  10  wire  guage 1  ct.  per  Ib. 

thinner  than  No.  10  and  not  thinner  than  No.  20  wire 

guage 1  &  2-10  cts.  per  Ib. 

thinner  than  No.  20  wire  guage 1  &  4-10  cts.  per  Ib. 

Provided,  that  all  articles  not  specially  enumerated 
or  provided  for,  whether  wholly  or  partly  manf 'd, 
made  from  sheet,  plate,  hoop,  band  or  scroll  iron 
herein  provided  for,  or  of  which  such  sheet,  plate, 
hoop,  band  or  scroll  iron  shall  be  the  material  of 
chief  value,  shall  pay  £  ct.  per  Ib.  more  duty  than 
that  imposed  on  the  iron  from  which  they  are  made 
or  which  shall  be  such  material  of  chief  value. 

592       u     joists 1J  cts.  per  Ib. 

559       "      kentledge 3-10  ct.  per  Ib. 

559       "      manganese,  in  blocks  and  slabs,  (decision  1991). .  .3-10  ct.  per  Ib. 
"      malleable,  castings  of,  see  iron  castings,  above. 

630  "  manufactures,  articles  or  wares,  not  specially  enume- 
rated or  provided  for,  composed  wholly  or  in  part  of 
iron,  whether  partly  or  wholly  manufactured,  (see 
proviso  to  hoop  iron,  above) 45  per  ct. 

577       "      mill  irons  and  mill  cranks,  wrought 2  cts.  per  Ib. 

"      moisic  iron,  defined  in  paragraph  349. 
"      nail  wire  rods,  see  Wire  rods. 

572  "      nails,  cut 1£  cts.  per  Ib. 

582       "         "       horse-shoe,  hob  and  wire,  and  all  other  wrought 

nails,  not  specially  enumerated  or  provided 

for 4  cts.  per  Ib. 


EXISTING  LAWS  AND  DECISIONS.  253 

PABAGBAPH  OF  LAW  BATE  OF 

IMPOSING  DUTY.  DUTY. 

576     Iron  nuts,  wrought,  (also  see  iron  bolts) 2  cts.  per  Ib. 

"      ore,  see  Ore. 

501       "      oxide  of,  or  colcothar,  (decision  4914,)  see  also  para- 
graph 893 25  per  ct. 

"      pig 3-10  ct.  per  Ib. 

"      pipe,  cast,  of  every  description i  ct.  per  Ib. 

"      pipes  or  tubes,  wrought,  other  than  boiler  tubes 2J  cts.  per  Ib. 

"      plates  and  stove  plates,  cast 1 J  cts.  per  Ib. 

"      plate,  see  Boiler  iron,  above. 

"      posts,  or  parts  or  sections  of  posts . .      1J  cts.  per  Ib. 

"      polished  or  planished,  see  Sheet  Iron  below. 

"      powder  (decision  1747) 25  per  ct. 

"      railway  bars,  weighing  more  than  25  Ibs.  to  yard..  .7-10  ct.  per  Ib. 

"       chairs,  (decision  2~76) 1£  cts.  per  Ib. 

"       fish  plates  or  splice  bars 1 J  cts.  per  Ib. 

"      rails,  tee,  weighing  not  over  25  Ibs.  to  yard 9-10  ct.  per  Ib. 

"          "     flat,  punched 8-10  ct.  per  Ib. 

u      rivet  wire  rods,  see  Wire  rods. 

"      rivets 2i  cts.  per  Ib. 

"      rods,  see  Wire  rods. 

"      round  in  coils,  or  rods,  less  than  7-16  inch  in  diameter, 

(see  Bar   Iron  above) 1  &  2-10  cts.  per  Ib. 

"      rolled,  see  Bar  Iron  above. 

"      sadirons,  cast 1 J  cts.  per  Ib. 

"      scrap,  wrought  and  cast 3-10  ct.  per  Ib. 

But  nothing  shall  be  deemed  scrap  iron  except  waste 
or  refuse  iron  that  has  been  in  actual  use  and  is  fit 
only  to  be  reman ufactured. 
"      screw  wire  rods,  see  Wire  rods. 
"      screws,  commonly  called  wood  screws, 

2  inches  or  over  in  length 6  cts.  per  Ib. 

1  inch  and  less  than  2  inches  in  length 8  cts.  per  Ib. 

over  -£  inch  and  less  than  1  inch  in  length 10  cts.  per  Ib. 

^  inch  and  less  in  length 12  cts.  per  Ib. 

"      scroll,  see  Hoop  Iron  above. 

"      sheet,  common  or  black,  thinner  than   1£  inches  and 

not  thinner  than  No.  20  wire  guage.  . .  .1  &  1-10  cts.  per  Ib. 
thinner  than  No.  20  and  not  thinner  than  No.  25 

wire   guage 1  &  2-10  cts.  per  Ib. 

thinner  than  No.  25  and  not  thinner  than  No.  29 

wire  guage 1  &  5-10  cts.  per  Ib. 

thinner  than  No.  29  wire  guage,  and  all  iron  com- 
mercially known  as  common  or  black  tagger's 
iron,  whether  put  up  in  boxes  or  bundles  or  not, 
(see  proviso  to  Hoop  Iron  above.) 30  per  ct. 


254  TJ.  S.»  IMPORT  DUTIES  UNDER 


PARAGRAPH  OF  LAW 
IMPOSING  DUTY. 


566    Iron,  sheet,  polished,  planished  or  glanced  by  whatever 

name  designated. 21  cts.  per  Ib. 

565  Provided  that  on  all  iron  sheets  or  plates,  (ex- 

cept tin  plates,  terne-plates  and  taggers  tin,) 
when  galvanized  or  coated  with  zinc  or  spelter, 
or  other  metals,  or  any  alloy  of  those  metals, 
|  ct.  per  Ib.  additional. 

566  Provided,  that  plate  or  sheet  or  tagger's  iron  by 

whatever  name  designated,  other  than  the  pol- 
ished, planished  or  glanced,  provided  for,  which 
has  been  pickled  or  cleaned  by  acid,  or  by  any 
other  material  or  process,  and  which  is  cold 
rolled,  shall  pay  £  ct.  per  Ib.  more  duty  than 
the  corresponding  gauges  of  common  or  black 
sheet  or  tagger's  iron. 

567  "     sheets,  or  plates,  or  tagger's  iron,  coated  with  tin  or 

lead,  or  with  a  mixture  of  which  these  metals 
is  a  component  part,  by  the  dipping  or  any 
other  process,  and  commercially  known  as 

tin  plates,  terne  plates  and  taggers'  tin 1  ct.  per  Ib. 

567        "         "      corrugated  or  crimped 1  &  4-10  cts.  per  Ib. 

576         "     shoes,  wrought,  for  horse,  mule  or  ox ..2  cts.  per  Ib. 

"     skelp,  see  Boiler  Iron  above. 
"     in  slabs,  see  Bar  Iron  above. 

559         "•     spiegeleisen 3-10  ct.  per  Ib. 

"     sprigs,  see  Tacks  below. 
592        "    structural  shapes 1 J  cts.  per  Ib. 

572  "     spikes,  cut 1 J  cts.  per  Ib. 

576         "         "         wrought 2  cts.  per  Ib. 

574         "     splice  bars,  or  fish  plates,  for  railways 1J  cts.  per  Ib. 

"     in  squares,  see  Bar  Iron  above. 
467         "     sulphate  of,  or  copperas 3-10  ct.  per  Ib. 

"     sulphuret,  see  Ore. 

583        "     stays  or  tubes  or  flues  for  boilers 3  cts.  per  Ib. 

571         "     stove  plates,  cast 1£  cts.  per  Ib. 

579        "     sledges 21  cts.  per  Ib. 

592        "     T  T  •  •  •' !i  cts.  per  Ib. 

573  "     tacks,  brads  or  sprigs,  cut. 

not  exceeding  1 6  oz.  to  the  1000 21  cts.  per  1000. 

exceeding  16  oz.  to  the  1000 3  cts.  per  Ib. 

"     taggers'  irons,  see  proviso  to  Sheet  Iron  above. 

571         "     tailors'  irons,  cast li  cts.  per  Ib. 

569  "  ties,  cotton,  or  hoops  for  baling  purposes,  not  thinner 
than  No.  20  wire  gauge,  (see  proviso  to  hoop  iron 
above) 35  per  ct. 


EXISTING  LAWS  AND  DECISIONS.  255 

PARAGRAPH  OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY. 

630     Iron,  telegraph  eable  (decision  1677) 45  per  ct. 

593         "     tires,  locomotive,  car  and  other  railway  tires  or  parts 

of,  wholly  or  partly  manufactured 2|  cts.  per  Ib. 

provided  that  iron  ingots,  cogged  ingots,  blooms 
or  blanks  for  the  same,  without  regard  to  the 
degree  of  manufacture 2  cts.  per  Ib. 

579         "     track  tools 2$  cts.  per  Ib. 

583  "     tubes  or  flues  or  stays  for  boilers,  wrought 3  cts.  per  Ib. 

584  "         "     other  than  boiler  or  pipes,  wrought 2i  cts.  per  Ib. 

630        "     turnings  (decision  5088) 45  per  ct. 

571         "     vessels,  cast  (see  Iron  Hollow  ware) 1£  cts.  per  Ib. 

576  "     washers,  wrought 2  cts  per  Ib. 

579         "     wedges 2|-  cts.  per  Ib. 

"     wire,  wire  rods,  and  articles  made  ol  wire,  see  Wire 
and  wire  rods. 

577  "     wrought,  for  ships  and  forgings  of  iron  for  vessels, 

steam  engines,  and   locomotives  and  parts  thereof, 

weighing  each  25  Ibs.  or  more 2  cts.  per  Ib. 

598  No  allowance  or  reduction  of  duties  for  partial  loss  or 

damage  in  consequence  of  rust  or  of  discoloration 
shall  be  made  upon  any  description  of  iron  or  steel, 
or  upon  any  partly  manufactured  article  of  iron  or 
steel,  or  upon  any  manufacture  of  iron  and  steel. 

421     Isinglass  or  fish  glass 25  per  ct. 

Istle  orTampico  fiber  (decisions  390-3320)  as  Sisal  grass. 
Italian  cloths,  see  Woolen  Dress  Goods. 

1141     Ivory  and  vegetable  ivory,  unmanufactured free. 

813         u       "  "  "       all  manufactures  of,  not  specially 

enumerated  or  provided  for 30  per  ct. 

821         "     buttons  (decision  4346) 25  per  ct. 

810         "     beads 50  per  ct. 

502         "     drop  black 25  per  ct. 

838  "     dice,  draughts,  chessmen,  chess  balls,  and   billiard 

and  bagatelle  balls 50  per  ct. 

873        "    jewelry  (decision  5161) , 25  per  ct. 

1141         "     nuts free. 

839  "     toys 35perct. 


Jackets,  see  Clothing. 

954     Jalap free. 

Japan  as  varnish  (decision  2946.) 


256  U.  S.  IMPORT  DUTIES  UNDER 

PARAGRAPH  OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY. 

1007     Japanese  wax  (decision  2225) free. 

871  Japanned  wares  of  all  kinds,  not  specially  enumerated  or 

provided  for 40  per  ct. 

"         coach  and  harness  hardware,  see  Saddlery. 

1 221     Japonica  terra free. 

Jars,  as  Bottles. 

985  Jasmine  or  Jasimine  oil free. 

496     Jaune  indien  (decision  5686) 35  per  ct. 

Jeans,  as  Cotton  cloth. 

1051     Jeddo  gum,  crude free. 

508        "  "     otherwise  than  crude 10  per  ct. 

716     Jellies  of  all  kinds 35  per  ct. 

872  Jet,  manufactures  of,  and  imitations  of 25  per  ct. 

1142  "     unmanufactured . .    free. 

873  "     bead  jewelry  (decision  5246) 25  per  ct. 

810  "     beads 50  per  ct. 

873  "    jewelry  (decision  5161) 25  per  ct. 

Jewelry,  viz : 

873        real  or  mock  jewelry,  of  all  kinds  *  (decision  5161) 25  per  ct. 

873        bead  jewelry  (decision  5246) 25  per  ct. 

539        china  settings  for  jewelry  (decision  4971) 60  per  ct. 

539         china  charms,  decorated , 60  per  ct. 

839     Jews  harps,  (decision  2613) 35  per  ct. 

Joints,  India,  see  India  Malacca  Joints. 
592     Joists,  iron  or  steel 1£  cts.  per  Ib. 

1143  Joss-sticks,  or  joss  light free. 

986  Juglandium  oil free, 

715     Juice,  cherry,  (decision  3672-5326) 20  per  ct. 

958         "       concentrated,  sour  orange,  (decision  2345) free. 

"  beet,  see  Sugars. 

715         "       fruit,  (decision  5398) 20  per  ct. 

958         "       lemon free. 

439         "       licorice 3  cts.  per  Ib. 

958         "       lime free. 

"  medicinal,  see  Preparations. 


*  The  Court  held  in  the  case  of  Hecht  vs.  Arthur  that  steel  brooches,  brass 
ear-rings,  gilt  chains,  ear  drops  and  bracelets;  ornaments  of  the  same  kind 
made  of  horn,  shell,  ivory,  and  various  materials,  and  imitation  of  turquoise  set, 
should  be  classified  under  the  provision  for  jewelry,  and  the  Department  there- 
fore decided  that  articles  of  this  class  generally,  which  are  adapted  and  de- 
signed for  use  as  jewelry,  shall  be  hereafter  classified  under  the  provision 
above  cited  (decision  5103.) 

Articles  of  jewelry  which  are  to  contain  precious  stones  by  way  of  adorn- 
ment, and  which  are  as  complete  as  those  which  are  not  intended  to  be  set,  are 
practically  within  the  range  of  jewelry,  (decision  5208.) 


EXISTING  LAWS  AND  DECISIONS.  257 

PABAGBAPH  OF  LAW  BATE  OF 

IMPOSING  DUTY.  DUTY. 

1051     Juniper  berries,  crude. free. 

508  u  otherwise  than  crude 10  per  ct. 

987          "         oil free. 

1144     Junk,  old free. 

747     Jute 20  per  ct. 

"     articles  and  manufactures  of,  see  Flax,  manufactures  of. 

746       u     butts $5  per  ton. 

"     carpeting,  see  Carpets. 

746       "     rejections  (decision  2695) $5  per  ton. 

1175       "     seed,  (decision  1629) free. 

1169       "     thread  waste  for  manuf.  of  paper  (decision  1836) free* 

"     waste,  see  Paper  Stock. 
749       "     yarns 35  per  ct. 


K. 

1031  Kainite .* free. 

1051  Kamala  or  Kameela  (decision  3201)  crude  drug free. 

839  Kaleidescopes,  toys  (decision  2386) 35  per  ct. 

864  Kangaroo  skins,  with  hair  on,  and  dressed  (decision  3640) 20  per  ct. 

1134  "       raw free. 

704  Kaoka,  as  coffee  substitute  (decision  4564) 2  cts.  per  Ib. 

512  Kaoline  or  china  clay $3  per  ton. 

955  Kelp , free. 

559  Kentledge,  iron 3-10  ct.  per  Ib. 

1104  Kermes,  animal,  for  dyeing free. 

1168  Kernels  of  palm  nuts free. 

506  Kerosene  oil 25  per  ct. 

571  Kettles,  cast  iron 1£  cts.  per  Ib. 

615          "         iron,  coated,  glazed  or  tinned 3  cts.  per  Ib. 

630          "         any  other  metal 45  per  ct. 

1030  Kiserite,  (decision  680) free. 

Kindergarten  schools,  articles  specially  imported  for,  (deci- 
sion 2076)  see  Societies. 

1052  Kine  pox,  (vaccine  virus) free. 

501  Kings  yellow 25  per  ct. 

Kirschwasser,  see  Liquors 

506     Kissengen  salts,  (decision  2271) 25  per  ct. 

1246     Kittool  fibre,  oiled  drawn,  (decision  2780) 20  per  ct. 

1149     Knees,  ship,  (decision  3602) free. 


258  U.  S.  IMPORT  DUTIES  UNDER 

PAKAGKAPH  OF  LAW  KATE  OF 

IMPOSING  DUTY.  DUTY. 

777     Knit  goods,  composed  wholly  or  in  part  of  wool,  worsted, 
or  animal  hair, 

valued  not  over  80  cts.  per  Ib 10  cts.  per  Ib.  &  35  per  ct. 

"  over  30  cts.  &  not  over  40  cts.  per  Ib .  12  cts.  per  Ib.  &  35  per  ct. 
"  over  40  cts.  &  not  over  60  cts.  per  Ib .  1 8  cts.  per  Ib.  &  35  per  ct. 
u  over  60  cts.  &  not  over  80  cts.  per  Ib .  24  cts.  per  Ib.  &  35  per  ct. 

k'       over  80  cts.  per  Ib 35  cts.  per  Ib.  &  40  per  ct. 

Knit  goods  of  cotton,  see  Cotton  Stockings,  &c. 
630     Knitting  machines 45  per  ct. 

619  "  u        needles  for  (decision  3434) 35  per  ct. 

620  "          needles 25  per  ct. 

630     Kni  ves,  beam 45  per  ct. 

611  "        bowie , 35  per  ct. 

611  "        bread 35  per  ct. 

611  "        blades  for  table  knives,  (decision  1795) 35  per  ct. 

630          "  "        "    pocket  knives,  (decision  1363) 45  per  ct. 

611  "        budding 35  per  ct. 

611  "        butchers',  (decision  1 99) 35  per  ct. 

611  "        cook's 35perct. 

630          "        curriers',  (decision  5011) , 45  per  ct. 

630  "        drawing,  (decision  4870) 45  per  ct. 

611  "        farrier,  (decision  5011) 35  per  ct. 

630  "        flesher , 45  per  ct. 

611  "        fruit 35  per  ct. 

630          "        hay 45  per  ct. 

621  "        pen  and  pocket,  (decision  4236) 50  per  ct. 

621  "  "       with  spoon   and   fork,   (decision 

5499) SOperct. 

611  "        pruning 35  per  ct. 

630          "        putty,  (decision  368) • 45  per  ct. 

611  "        shoe 35  per  ct. 

630          "        straw,  (decision  March  30,  1865) 45  per  ct. 

611  "        table,  and  forks 35  per  ct. 

630          "        tanners',  (decision  4870) 45  per  ct. 

839  "        toy,  (decision  2632) 35  per  ct. 

541     Knobs,  earthenware,  not  decorated , 55  per  ct. 

548  "       glass,  plain 40  per  ct. 

549  "  "      other  than  plain 45  per  ct. 

624          "       gilt  or  plated 35  per  ct. 

630          "       brass,  iron  or  any  other  metal 45  per  ct. 

841     Knots  of  gold,  silver,  or  any  other  metal 25  per  ct. 

470     Kremnitz  (white  lead) 3  cts.  per  Ib. 

1028     Kryolith  or  cryolite free. 

1031     Kyanite  or  cyanite free. 


EXISTING  LAWS  AND  DECISIONS.  259 

PARAGRAPH  OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY. 


798     Labels,  paper,  printed,  (decision  4432) 25  per  ct. 

802  "  "      blank 15  per  ct. 

624  "      plated  or  gilt 35  per  ct. 

867          "       cotton  and  india  rubber,  (decision  1875) 30  per  ct. 

956  Lac  dye,  crude,  seed,  button,  stick  and  shell free. 

957  "    spirits free. 

1048       "    sulphur  or  precipitated free. 

739     Lace,  cotton  * 40  per  ct. 

739         "     curtains  (window)  cotton". 40  per  ct. 

841         "     of  gold,  silver  or  any  other  metal 25  per  ct. 

"     for  hats,  bonnets  and  hoods,  see  Hats. 

751         "     linen  or  flax  * 30  per  ct. 

797        "     silk 50  per  ct. 

797         "       "    beaded  (decision  2141) 50  per  ct. 

"     worsted  (decision  4360)  as  manufactures  of  worsted, 

see  Woolens. 
Laces,  shoe  (decision  4806)  as  braids. 

911     Lactarine free. 

630     Ladles,  gold,  silver  or  German  silver 45  per  ct. 

624        "        plated,  gilt  or  britannia 35  per  ct. 

630         "         wrought  iron ^ 45  per  ct. 

Lakes,  see  Paints. 

1121     Lamb  skins,  raw  (decision  4185) free. 

864        "         "       dressed  (decision  717) 20  per  ct. 

501     Lampblack 25  per  ct. 

539     Lamps,  china  or  earthenware,  decorated. .  .' 60  per  ct. 

624        "        gilt  or  plated 35  per  ct. 

630         "         glass  and  metal 45  per  ct. 

630     Lancets,  (decision  5011) 45  per  ct. 

1 233     Lance  wood,  unmanufactured free. 

630     Lanterns,  glass  and  metal 45  per  ct. 

*  Under  the  term  lace  is  included  any  article  made  altogether  by  the  lace 
maker  without  further  manufacture  or  additions. — Collars,  fichus,  &c.  would 
be  so  embraced,  being  articles  entirely  completed  by  lace  makers,  (decision 
5534.)  If  however,  lace  or  articles  of  lace  are  further  manufactured  after 
leaving  the  lace  maker's  hands  they  are  to  be  classed  as  manufactures  of 
cotton,  flax  or  hemp,  (decision  5322.)  Worsted  yak  lace,  although  generally 
used  for  trimming  dresses  and  cloaks,  is  a  different  article  from  dress  trimmings, 
and  is  dutiable  as  a  manufacture  of  worsted,  (decision  4360.) 


260  U.  S.  IMPORT  DUTIES  UNDER 


PAEAGKAPH  OF  LAW 
IMPOSING  DUTY. 


839     Lanterns,  magic,  if  toys  (decision  2569) 35  per  ct. 

557          'i  "       slides  (decisions  231 9-2633) 45  per  ct, 

672     Lard .' 2  cts.  per  Ib. 

1133     Lariats  as  hide  rope  (decision  4751) free. 

Last  blocks,  see  Blocks. 
Lastings,  see  Woolens. 

for  buttons,  see  Buttons. 

647     Lasts,  wood. 35  per  ct. 

639     Laths 15  cts.  per  1000  pieces. 

53fi     Laudanum,  see  Opium 40  per  ct. 

1051     Laurel  berries,  crude free. 

508  "         otherwise  than  crude 10  per  ct. 

506        "         oil 25perct. 

1145     Lava,  unmanufactured , free. 

541         "       gas  burners  (decision  June  15, 1858) 55  per  ct. 

988     Lavender  oil free. 

975  "         spike  oil  or  aspic  oil free. 

Lavender  water,  see  Preparations. 
Lawns,  cotton,  as  Cotton  Cloth. 

"        linen,  see  Linens  under  title  Flax.   • 

630  Lead,  articles,  manufactures,  or  wares,  not  specially  enume- 
rated or  provided  for,  composed  wholly  or  in  part 
of  lead,  whether  partly  or  wholly  manufactured 45  per  ct. 

468  "     acetate  of,  brown - 4  cts.  per  Ib. 

469  "  "          white 6  cts.  per  Ib. 

1246         "     ashes,  (decision  556,)  not  50  per  ct.  of  lead 10  per  ct- 

602  "         "      over  50  per  ct.  of  lead,  as  lead  ore,  (decision 

3649) 11  cte.  per  Ib. 

603  "     bar 2  cts.  per  Ib. 

1179         "     black,  or  plumbago,  (decision  491) free. 

501         u     chromate  of,  (chrome  yellow) 25  per  ct. 

602  "     dross H  cts.  per  Ib. 

471  "     litharge 3xcts.  per  Ib. 

603  "     molten 2  cts.  per  Ib. 

473     .    "     nitrate  of 3  cts.  per  Ib. 

603         "     old  refuse,  run  into  blocks  and  bars 2  cts.  per  Ib. 

603         "       "  scrap,  fit  only  to  be  remanufactured 2  cts.  per  Ib. 

602  "     ore H  cts.  per  Ib. 

603  "     pig 2  cts.  per  Ib. 

604  "     pipes 3  cts.  per  Ib. 

887        "     for  pencils,  (decision  2517) 10  per  ct. 

472  "     red 3  cts.  per  Ib. 

604         "     in  sheets  or  shot 3  cts.  per  Ib. 

"     sugar  of,  (decision  411,)  as  acetate  above. 
603         "     scraps,  old,  fit  only  to  be  remanufactured 2  cts.  per  Ib. 


EXISTING  LAWS  AND  DECISIONS.  261 

PARAGRAPH  OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY. 

839     Lead  toys 35  per  ct. 

470         "     white,  when  dry  or  in  pulp 3  cts  per  Ib. 

470         "         "       ground  or  mixed  in  oil 3  cts.  per  Ib. 

612     Leaf,  Dutch  or  bronze  metal 10  per  ct. 

612        "         "       in  bulk  and  not  in  books,  (decision  4508) 10  per  ct. 

614         "     gold,  per  package  of  500  leaves $1.50  per  package. 

626        "     silver,  per  package  of  500  leaves 75  cts.  per  package. 

630         "     other  metal,  (decisions  2113-2674-2906-5298) 45  per  ct. 

Leakage,  see  paragraphs  212-722. 

877  Leather,  all  articles  and  manufactures  of,  or  leather  compo- 
nent part,  not  specially  enumerated  or  provided 
for 30  per  ct. 

874  "         bend  or  belting •. 15  per  ct. 

850  "         gloves,  wholly  or  partly  manufactured 50  per  ct. 

877  boots,  shoes  and  slippers 30  per  ct. 

814  "        hats  and  caps 30  per  ct. 

874  "         sole,  (Spanish  or  other) 15  per  ct. 

874  "         not  specially  enumerated  or  provided  for 15  per  ct. 

875  "         upper,  of  all  other  kinds,  dressed,  and  calf  skins 

tanned,  or  tanned  and  dressed 20  per  ct. 

875  "         morocco,  finished 20  per  ct. 

876  "  ^  skins,  tanned,  but  unfinished 10  per  ct. 

931  "         old  scraps free. 

874  "         new  scraps  of  sole  leather,  (decision  1847) 15  per  ct. 

1 104     Leaves  for  dyeing,  in  crude  state free. 

1 051         "         crude free. 

508         "         otherwise  than  crude 10  per  ct. 

932  Leeches free. 

446     Lees  crystals 4  cts  per  Ib. 

Leghorn  materials  for  hats,  &c.,  see  Hats. 

958     Lemon  juice free. 

989         "         oil free. 

982        "         grass  or  citronella  oil free. 

1166         •'         peel,  not  preserved,  candied  or  otherwise  prepared free. 

716         "  "     if  candied,  (decision  1370) ' 35  per  ct. 

711  Lemons,  in  boxes  of  capacity  not  exceeding  2i  cubic  feet. 

30  cts.  per  box. 
"         in  half  boxes,  capacity  not  exceeding  1  £  cubic  feet. 

1 6  cts.  per  ^  box. 
in  bulk $2  per  1000. 

712  u         in  packages,  not  especially  enumerated  or  pro- 

vided for 20  per  ct. 

549     Lenses,  glass 45  per  ct. 

1121     Leopard  skins,  raw free. 

864  "  "     dressed 20perct. 


262  U.  S.  IMPOET  DUTIES  UNDEE 

PAEAGKAPH  OF  LAW  KATE  OF 

IMPOSING  DUTY.  DUTY. 

Libraries,  articles  specially  imported  for,  see  Societies. 

1051     Lichens,  crude free. 

508  "          otherwise  than  crude 10  per  ct. 

1119     Lichi  fruit,  dried,  (decision  3162) free. 

959     Licorice  root,  unground free. 

439  "       paste  or  roll 7i  cts.  per  Ib. 

439  "      juice 3  cts.  per  Ib. 

1146     Life-boats  and  life-saving  apparatus,  specially  imported 
by  societies  incorporated  or  established  to 

encourage  the  saving  of  human  life free. 

1233     Lignum  vitae,  unmanf ' d free. 

936     Lima  bark free. 

878     Lime,  (including  shell  lime,  decision  2894) , 10  per  ct. 

506          "     acetate  of 25  per  ct. 

458  "     borate  of 3  cts.  per  Ib. 

1033          "     chloride  of,  or  bleaching  powder free. 

1032          "     citrate  of free. 

459  u     hydraulic,  (decision  3517)  as  Roman  Cement 20  per  ct. 

"     sulphate  of,  see  Plaster  of  Paris. 

501          "     white. 25  per  ct. 

698     Limes  in  brine,  (decision  5190) 35  per  ct. 

713          "      in  natural  state 20  per  ct. 

958          "     juice  of free. 

990         "      oil  of free. 

901     Lime  stone,  for  building  purposes,  (decision  2890)  unmanfd. 

or  undressed $1  per  ton. 

901         "          "      if  hewn,  dressed  or  polished 20  per  ct. 

1246        "          "      rubble,  (decisions  35-2890)  as  taken  from  quarry 10  per  ct. 

750     Linen  thread,  twine,  and  pack  thread 40  per  ct. 

Linens,  see  Linens  under  title  Flax. 

750     Lines,  fishing,  linen 40  per  ct. 

797          "  "        silk SOperct. 

Liniments,  see  Preparations. 

Linings,  dutiable  according  to  the  material. 
"        coat,  woolen,  see  Woolen  Dress  Goods. 

754     Linoleum,  (decision  3560)  as  oil  cloth 40  per  ct. 

880     Linseed,  56  Ihs.  to  the  bushel 20  cts.  per  bushel. 

1246  "        meal 20  per  ct. 

1163  a        oil  cake free. 

442  K        oil,  7i  Ibs.  to  the  gall,  (decision  3473) 25  cts.  per  gall. 

738     Lint,  cotton 35  per  ct. 

750        "      linen 40  per  ct. 

965     Liquid  orchil free. 

Liquorice,  see  Licorice. 


*  EXISTING  LAWS  AND  DECISIONS.  263 

PARAGRAPH  OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY. 

Liquors,  viz  :     Brandy,  Cordial,  Wines,  &c.* 
Absinthe,  see  cordials,  &c.,  below. 
Alcoholic  compounds,  other  than  below,  see  Alcoholic. 

730  Ale,  porter  and  beer,  in  bottles  or  jugs,  of  glass,  stone,  or 

earthenware  f  (decision  4068) 35  cts.  per  gall. 

otherwise  than  in  bottles  or  jugs  as  above 20  cts.  per  gall. 

glass  bottles  containing  malt  liquors,  do  not  pay  3  cts. 
each  (decision  41.90)  but  as  bottles  filled,  see  Bottles. 

731  Ale  or  beer,  ginger,  (the  bottles  or  jugs  not  dutiable) 20  per  ct. 

Angostura  bitters,  dutiable  as  spirits  (decision  3053.) 

Arrack,  see  Cordials,  &c.  below. 

729         Bay  rum,    or    bay    water,  whether   distilled  or    com- 
pounded   $1.00  per  gallon  first  proof. 

in  proportion  for  any  greater  strength  than  first 
proof. 

724  bottles  dutiable  at  3  cents  each,  in  addition. 
Bitters,  see  Cordials,  &c.  below. 

725  Brandy  J  and  other  spirits  manufactured  or  distilled  from 

grain  or  other  materials  not  specially  enumerated 

or  provided  for $2  per  proof  gall. 

724  bottles  pay  an  additional  duty  of  3  cents  each. 

531         Coloring  for  brandy 50  per  ct. 

531  "     beer  (decision  3732) 50  per  ct. 

Chinese  wine,  so  called,  dutiable  as  spirits,    (decision 
1987.) 

*  Dealers  in  Liquors  to  pay  "  Special  Taxes,'1''  see  paragraphs  31 6  to  319  and  372. 

The  Department  authorizes  the  adoption  of  the  practice  of  stating  in  en- 
tries of  distilled  spirits,  the  actual  number  of  wine  gallons,  with  the  duty 
assessed  thereon  according  to  the  number  of  degrees  proof  at  two  cents  a 
degree  of  each  gallon,  instead  of  stating  the  number  of  proof  gallons  at  two 
dollars  per  gallon,  as  now  practiced,  as  it  is  more  simple  and  correct,  in  that  it 
does  away  with  fractional  statements  of  gallons. — (Department  Letters  of  Feb- 
ruary 24,  1871,  and  October  23,  1871.) 

The  importation  of  wines,  together  with  assorted  spirituous  liquors,  or  of  an 
assortment  of  spirituous  liquors  in  a  case  or  package,  is  not  prohibited,  pro- 
vided the  package  contains  not  less  than  one  dozen  bottles  of  liquor. — (De- 
cision 795.) 

The  restricted  quantity  which  may  be  imported  in  a  package,  applies  only 
to  brandy  and  other  spirituous  liquors,  and  that  wine,  other  than  that  put  up 
in  bottles,  may  be  imported  in  any  capacity. — (Decision  17.) 

t  Under  existing  laws  there  are  no  restrictions  to  the  size  of  the  package  in 
which  beer,  ale  and  porter  may  be  imported. — (Decision  63.) 

I  Brandy  imported  in  small  glass  barrels,  ornamental  in  character,  not  pro- 
hibited if  packed  one  dozen  to  the  case;  such  barrels  however  are  not  dutiable 
at  3  cents  each,  that  rate  being  applicable  only  to  bottles  commercially  known 
as  such  (decision  3431,)  also  see  note  to  unusual  coverings,  page  175. 


264  U.  S.  IMPORT  DUTIES  UNDER 

PAEAGKAPH  OF  LAW  KATE  OF 

IMPOSING  DUTY.  DUTY. 

Liq  uors.  —  Continued. 

727  Cordials,  liquors,  arrack,  absinthe,  kirschwasser,  ratafia, 
and  other  similar  spirituous  beverages  or 
bitters  containing  spirits,  not  specially  enu- 
merated or  provided  for $2  per  proof  gall. 

724  bottles  pay  an  additional  duty  of  3  cts.  each. 

Kirschwasser,  see  Cordials.  &c.  above. 
Mescal,  dutiable  as  spirits,  (decision  2448.) 
Ratafia,  see  Cordials,  &c.  above. 
Spirits,  see  Brandy,  &c.  above. 

Spumante  or  foaming  wines,  as  sparkling  wines,  it 
being  immaterial  whether  the  resemblance  is  due  to 
natural  or  artificial  causes,  (decision  2367.) 

723  Vermuth  pays  the  same  duty  as  still  wines. 
Whiskey,  see  Brandy,  &c.  above. 

722        Wines,  still,  in  casks 50  cts.  per  gall. 

722  Wines,  still,  in  bottles,  per  case  of  one  doz.  bottles,  each 
bottle  containing  not  more  than  one  quart  and 
more  than  one  pint,  or  per  case  of  twenty-four 
bottles,  each  bottle  containing  not  more  than 

one  pint $1.60  per  case. 

any  excess  beyond  these  quantities  found  in 
such  bottles  shall  be  subject  to  a  duty  of  5 
cents  per  pint  or  fractional  part  thereof,  but 
no  separate  or  additional  duty  shall  be  col- 
lected on  the  bottles. 

721  Wines,  champagne  and  all  other  sparkling  wines,  (deci- 

sion 2367,)  in  bottles,  containing  each  not  more 

than  one  quart,  and  more  than  one  pint.  $7  per  doz.  bottles. 

containing  not  more  than  one  pint  each,  and 
more  than  one-half  pint $3.50  per  doz.  bottles. 

containing  one-half  pint  each  or  less. $1.75  per  doz.  bottles. 

in  bottles  containing  more  than  one  quart  each, 
shall  pay,  in  addition  to  $7  per  doz.  bottles, 
on  the  quantity  in  excess  of  one  quart  per 
bottle,  at  the  rate  of $2.25  per  gall, 

724  bottles  pay  an  additional  duty  of 3  cts.  each. 

722  Provided,  that   any  wines  imported  containing 

more  than  24  per  ct.  of  alcohol,  shall  be  for- 
feited to  the  United  States. 

722  Provided,  that  there  shall  be  no  allowance  for  break- 

age, leakage,  or  damage  on  wines,  liquors,  cordials, 
or  distilled  spirits,  (ales,  beer  and  porter,  embraced 
under  the  term  liquors,  decision  2308.) 


EXISTING  LAWS  AND  DECISIONS.  265 

PABAGKAPH  OF  LAW  BATE  OF 

IMPOSING  DUTY.  DUTY. 

Liquors,  viz  :  Brandy,  Cordials,  "Wines,  *  &c. — Continued. 
726  Preparations  or  compounds  of  which  distilled  spirits 

are  a  component  part  of  chief  value,  not 
specially  enumerated  or  provided  for,  shall  pay 
a  duty  not  less  than  that  imposed  upon  dis- 
tilled spirits,  (decisions  4374-5398.) 

724  Provided,  that  wines,  brandy,  and  other  spiri- 

tuous liquors  imported   in  bottles,   shall   be 
r  packed  in  packages  containing  not  less  than 

one  dozen  bottles  in  each  package. 

725  Provided  that  each  and  every  gauge  or  wine  gal- 

lon of  measurement,  shall  be  counted  as  at 
least  one  proof  gallon,  and  the  standard  for 
determining  the  proof  of  brandy  and  other 
spirits  or  liquors  of  any  kind  imported  shall 
be  the  same  as  that  which  is  defined  in  the 
laws  relating  to  internal  revenue,  (see  paragraph 
321,  below.) 

321  Proof  spirit  shall  be  held  to  be  that  alcoholic 

liquor,  which  contains  one-half  its  volume  of 
alcohol  of  a  specific  gravity  of  seven  thousand 
nine  hundred  and  thirty-nine  ten  thousandths 
(.7939)  at  60  deg.  Fahren't. 

728  No  lower  rate  or  amount  of  duty  shall  be  col- 

lected on  brandy,  spirits  or  other  spirituous 
beverages,  than  that  fixed  for  the  description 
of  first  proof,  but  shall  be  increased  in  propor- 
tion for  any  greater  strength  than  the  strength 
of  first  proof. 

728  And  all  imitations  of  brandy  or  spirits  of  wines, 

imported  by  any  names  whatever,  shall  pay 
the  highest  rate  of  duty  provided  for  the 
genuine  articles  respectively  intended  to  be 
represented,  and  in  no  case  less  than  one  dollar 
per  gallon. 

725  Provided,  that  any  brandy  or  spirituous  liquors, 

imported  in  casks  of  less  capacity  than  14  gal- 
lons, shall  be  forfeited  to  the  United  States. 
Liquors,  domestic,  exported  and  returned,  see  United  States. 


*  That  all  distilled  spirits,  wines  and  malt  liquors,  imported  in  pipes,  hogs- 
heads, tierces,  barrels,  casks,  or  other  similar  packages,  shall  be  first  placed  in 
public  store  or  bonded  warehouse,  and  shall  not  be  removed  therefrom  until 
the  same  shall  have  been  inspected.,  marked  and  branded,  by  a  U.  S.  custom's 
gauger,  and  a  stamp  affixed  to  each  package,  indicating  the  date  and  particu- 
lars of  such  importations,  (decisions  3962-4086-4087-4281-4920-5029.) 
18 


266  U.  S.  IMPORT  DUTIES  UNDEK 

PABAGKAPH  OF  LAW  EATK  OF 

IMPOSING  DUTY.  DUTY. 

Literary  societies,  articles  specially  imported  for,  see  Societies. 
471     Litharge 3  cts.  per  Ib. 

1147  Lithographic  stones,  not  engraved free. 

1246  "  "         engraved,  (decision  5048) 20  per  ct. 

1246             "                   "                 "         if  old  and  unfit  for  use,  (de- 
cision 1925) 20  per  ct. 

Lithographic  fashion  plates,  see  Fashion  Plates. 

798     Lithographs,  (decision  3941) 25  per  ct. 

960     Litmus,  prepared  or  not  prepared ?. . . free. 

Lobsters,  see  Fish. 

1148  Loadstones free. 

630     Locks,  brass,  iron,  or  other  metal 45  per  ct. 

"       for  guns,  see  Gun  Locks. 
Locomotives  or  parts  of,  see  Iron  or  Steel. 
Logs  and  round  timber,  see  Wood. 
Logwood,  see  Dyewoods. 
Looking-glass  plates,  see  Glass. 

"  u       frames,  see  Frames. 

Lotions  and  Lozenges,  medicinal,  see  Preparations. 
Lumber,  see  Lumber  under  title  Wood. 

506     Lunar  caustic  moulds,  (decision  337) 25  per  ct. 

1051     Lupulinum,  crude,  (decision  3201) free. 

557     Lustres,  glass 45  per  ct. 

883     Lutes,  and  parts  of,  (decision  4453) 25  per  ct. 

839         "       if  toys 35  per  ct. 

1008     Lve  of  wood  ashes. .  .  .free. 


M. 


1150     Maccaroni,  and  vermicelli free. 

961  Mace free. 

991         "     oil  of free. 

Machine  blanketing,  see  Belts. 
630     Machines,  sewing,  (decision  1471) 45  per  ct. 

Machinery,  models  of,  see  Models. 

1240  "          imported  for  repair free. 

630  "          of  steel  or  iron 45  per  ct. 

Mackerel,  see  Fish. 

962  Madder,  and  Mungeet  or  Indian  madder,  ground   or  pre- 

pared, and  extract  of free. 

501  "         lake,  (decision  4833) 25  per  ct. 


EXISTING  LAWS  AND  DECISIONS.  267 

PARAGRAPH  OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY. 

501     Madder,  prepared  for  paint,  (decision  4833) 25  per  ct. 

1051  "         root,  crude free. 

630     Magic  lanterns,  metal  and  glass 45  per  ct. 

839         "  "         if  toys 35  per  ct. 

506  Magnesia,  acetate  of 25  per  ct. 

475  "  calcined 10  cts.  per  Ib. 

1035  "  cement  (decision  5304) free. 

507  "  citrate  (decision  2682) 25  per  ct. 

474  medicinal,  carbonate  of 5  cts.  per  Ib. 

476  "          sulphate  of,  or  epsom  salts ^  ct.  per  Ib. 

513  "          Henry's,  (decision  223) 50  per  ct. 

1035  Magnesite,  or  native  mineral  carbonate  of  magnesia  (deci- 

sion 5304) free. 

1034     Magnesium free. 

Magnetic  iron  sand  or  ore,  (decision  5)  r.rude  mineral  sub- 
stances, see  Minerals. 

1151     Magnets,  toy  or  other  (decision  5293) free. 

1233     Mahogany,  unmanufactured free. 

646  "  manufactures  of,  (see  Furniture) 35  per  ct. 

630     Mails,  weaving,  iron  or  steel , 45  per  ct. 

Maine,  products  of  the  forests  of,  see  paragraphs  1238*  &  1239. 
Maize,  see  Corn. 

Malacca  Joints,  see  India  Joints. 

575     Malleable  iron  castings,  not  specially  enumerated  or  pro- 
vided for 2  cts.  per  Ib. 

647  Mallets,  wood 35  per  ct. 

•676     Malt,  barley,  per  bushel  o£  34  Ibs 20  cts.  per  bush. 

"     extract,  if  not  proprietary   (decision  5372)   as  ale  or 
beer,  see  Liquors. 

513         "          "       if  proprietary  (decision  4834) 50  per  ct. 

103,6     Manganese,  oxide  and  ore  of  (decision  4114) free. 

1036  "      ground  (decision  2915) free. 

Manganiferous  iron  ore,  see  Ore  of  Iron. 

1119     Mangoes ' free. 

886     Manikins,  of  papier  mache  (decision  3831) 30  per  ct. 

745     Manilla  and  other 'like  substances  for  hemp,  not  specially 

enumerated  or  provided  for $25  per  ton. 

"         cordage,  see  Cordage. 

"         manufactures  of,  see  flax,  &c.  manufactures  of. 

"         for  vessels,  see  Vessels. 

963     Manna free. 

Mantillas,  see  Clothing. 


268  U.  S.  IMPOET  DUTIES  UNDER 

PARAGRAPH  OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY. 

1246     Manufactures,  all  articles  manufactured  in  whole  or  in  part, 

not  enumerated  or  provided  for  * 20  per  ct. 

Manufactures  of  the  United  States  exported  and  returned, 

see  United  States. 

1009     Manufacturing  purposes,  acids  for,  not  specially  enume- 
rated or  provided  for free. 

920     Manures,  guano,   and    all   substances   expressly   used   for 

manure,  (decision  4210) free. 

1152  Manuscripts,  (decisions  1654-3497-3515) free. 

798     Maps 25  per  ct. 

1073         "       printed  and  manufactured  more  than    20  years  at 

the  date  of  importation free. 

"       specially   imported    for   schools  or  societies,   see 

Societies. 

"       for  United  States,  see  United  States. 
881     Marble,  of  all  kinds,  in  block,  rough  or  squared.  .65  cts.  per  cubic  foot. 

881  "        veined,  sawed,  dressed,  or  otherwise $1.10  per  cubic  foot. 

882  "        manufactures  of,  not  specially  enumerated  or  pro- 

vided for 50  per  ct. 

"        casts  and  statuary,  specially  imported  for  schools 

and  societies,  see  Societies. 

882          "        bass  reliefs,  (decision  2706) 50  per  ct. 

881  "        paving  tiles $1.10  per  cubic  foot. 

881  "        slabs $1.10  per  cubic  foot. 

u        statuary,  see  Art. 

882  "        table  tops,  (decision  3858) 50  per  ct. 

839     Marbles,  glass,  china,  or  other  material,  (decisions  3264- 

3821 ) 35  per  ct. 

716     Marmalade,  as  sweetmeats 35  per  ct. 

1153  Marrow,  crude free. 

513  "        perfumed,  as  hair  oil 50  per  ct. 

1154  Marsh  mallows free. 

1154          "  "       powdered,  (decision  3225) free. 

1051     Mastic  gum,  crude free. 

508  "  "      otherwise  than  crude 10  per  ct. 


*  Manufactures  of  the  various  materials  have  been  placed  under  the  titles  of 
the  materials  of  which  composed,  for  the  reason  that  different  rates  of  duty 
are  imposed  on  different  articles  manufactured  of  the  same  material ;  for  ex- 
ample, manufactures  of  paper  will  be  found  under  "Paper,"  because  paper 
boxes,  paper  envelopes,  articles  of  Papier  Mache,  and  other  manufactures  of 
paper  not  specially  enumerated,  pay  different  rates  of  duty. — (See  note  on 
page  174,  and  paragraph  1246.) 

Where  the  several  parts  of  a  manufactured  article  are  readily  separable  for 
classification  and  assessment  of  duty,  and  are  separately  valued  in  the  invoice, 
each  will  be  charged  according  to  its  characteristics. — (Reg.  of  1874,  page 
216,  and  decision  3319.) 


EXISTING  LAWS  AND  DECISIONS.  269 

"PARAGRAPH  OF  LAW  RATE  OF. 

IMPOSING  DUTY.  DUTY. 

802     Masks,  paper,  for  adults,  (decision  Nov.  2,  1866) 15  per  ct. 

886  "      papier  mache,  for  adults 30  per  ct. 

797          "      silk,  for  adults 50  per  ct. 

839  "      if  toys,  of  any  material  (decision  Nov.  2,  1*866) 35  per  ct. 

847     Matches,  friction  or  lucifer,  of  all  descriptions 35  per  ct. 

648     Match  blocks,  (decision  5307) 20  per  ct. 

647          "      splints,  wood,  (decision  2708) 35  per  ct. 

1216     Mate  or  Brazilian  tea,  (decision  3909)  assimilating  to  tea, 

see  paragraph  1 246 free. 

Mathematical  instruments,  specially  imported  for  schools 

or  societies,  see  Societies. 
u       dutiable  according  to  the  material. 

1051     Matico  leaf,  crude free< 

508  "    otherwise  than  crude 10  per  ct. 

846  Matting,  floor,  exclusively  of  vegetable  substances 20  per  ct. 

846          "        cocoa,  with  slight  mixture  of  wool,  (decision  1050).. .  .20  per  ct. 

765          "        for  covering  tea  chests,  grass,  (decision  3635) 35  per  ct. 

Mats  for  floors,  see  Carpets. 

868        u     table,  india  rubber,  (decision  4252) ^ 25  per  ct. 

"         "      leather  and  worsted,  (decision  4059)  as  manu- 
factures of  worsted,  see  Woolens. 
1159     Mattresses  or  beds,  moss,  seaweeds,  and  all  other  vegetable 

substances  used  for free. 

1132  "  "      "      curled  hog's  hair  for,  not  fit  for  bristles free. 

857  "      "      curled  hair  for,  except  hog's  hair 25  per  ct. 

679  Meal,  corn,  per  bushel  of  48  Ibs 10  cts.  per  bushel. 

1246         "         linseed 20  per  ct. 

686         "         rice,  (decision  5678) 20  per  ct. 

680  "         oat £  ct.  per  Ib. 

669     Meat,  extract  of 20  per  ct. 

697     Meats  prepared,  of  all  kinds 25  per  ct. 

1246         a         in  carcasses,  dressed,  other  than  beef  and  pork, 

(decision  2325) 10  per  ct. 

1155  Medals,  gold,  silver  or  copper free. 

1084         "         cabinets  of free. 

Medicinal  preparations,  see  Preparations. 
1009  purposes,   acids   for,   not  specially   enumerated 

or  provided  for free. 

1051  barks,  flowers,  leaves,  plants,  roots,  &  sggds,  crude free. 

508  same,  otherwise  than  crude 10  per  ct. 

1156  Meerchaum,  crude  or  raw free. 

1156  cleaned,  waxed  and  polished,  (decision  3850) free. 

Melada  and  concentrated  melada,  see  Sugars. 

883     Melodeons,  and  parts  of,  (decision  4453) 25  per  ct. 

507     Menthol  or  Japanese  peppermint  camphor  (decision  4963) 25  per  ct. 


270  U.  S.  IMPORT  DUTIES  UNDER 

PARAGRAPH  OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY. 

625     Mercury  or  quicksilver 10  per  ct. 

"         preparations  of,  see  Preparations. 
Merino  wool,  see  Wool. 
Mescal  (decision  2448)  see  Liquors. 

1025     Metallic  arsenic,  cobalt , free. 

Metal  alloys,  see  Alloys. 

600     Metal,  composition,  of  which  copper  is  a  component  mate- 
rial of  chief  value,  not  specially  enumerated  or 

provided  for,  (see  paragraph  348) 3  cts.  per  Ib. 

608         "         sheathing    or    yellow,  not  wholly  of  copper,  nor 
wholly    nor    in    part  of  iron,   ungalvanized,  in 
sheets,  48  inches  long  and   14  inches  wide,  and 
weighing  from  14  to  34  ounces  per  square  foot  * ....  35  per  ct. 
"         sheathing,   yellow,   copper  chief  value,  see   para- 
graph 348. 
627         "         type ' 20  per  ct. 

629  Metals,  unwrought,  not  specially  enumerated  or  provided  for.  .20  per  ct. 

"         such  as  iron,  steel,  &c.,  see  respective  titles. 

883     Metalophone^,  with  complete  diatonic  scale  (decision  3399) . .  .25  per  ct. 
839  u  if  other  than  above,  as  toys 35  per  ct. 

630  Metronomes  (are  not  musical  instruments  by  decision  4453).  .  .45  per  ct. 

1157     Mica  and  mica  waste free. 

1157         "     in  slabs  (decision  2676) free. 

509         "     ground  (decision  271 3) 10  per  ct. 

1246     Milk  (decision  1752) 10  per  ct. 

690         "     preserved  or  condensed 20  per  ct. 

1139         "     of  India  rubber free. 

1212         "     sugar  of free. 

1175     Millet  seed free. 

1246  "  Mill  feed  (decision  4235) 20  per  ct. 

577  '    "     irons  and  cranks,  wrought  iron .......    2  cts.  per  1  b. 

Millinery  ornaments,  see  Feathers. 
Mill  stones,  see  Burr  stones. 

509  Minerals,  all  non-dutiable  crude  minerals,-  but  which 
have  been  advanced  in  value  or  condition  by 
refining  or  grinding,  or  by  other  process  of 
manufacture,  not  specially  enumerated  or  pro- 
vided for 10  per  ct. 

1053  "         crude,  not  advanced  in  value  or  condition  by  re- 

fining or  grinding,  or  by  other  process  of  manu- 


*"  Sheathing  metal  imported  by  foreign  vessels,  and  intended  to  be  used  in 
sheathing  the  bottom  of  said  vessel,  and  no  portion  of  which  is  intended  to 
be  landed  or  used  for  any  other  purpose,  held  to  be  liable  to  duty." — (Decision 
534.) 


EXISTING  LAWS  AND  DECISIONS.  271 

PARAGRAPH  OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY. 

Minerals: — Continued. 

facture,  not  specially  enumerated  or  provided 

for* free. 

629     Mineral  substances  in  a  crude  state,  not  specially  enume- 
rated or  provided  for  * 20  per  ct. 

501  "        blue ; 25  per  ct. 

1035  "         carbonate  of  magnesia,  native,  or  magnesite free. 

501  "         green .• 25  per  ct. 

472  "         orange 3  cts.  per  Ib. 

"         specimens,  see  Cabinets. 

1007          "        wax free. 

1037          "         waters,f  all,  not  artificial free. 

453          u  "          all  imitations  of  natural,  and  all  artificial 

(decision  5513) 30  per  ct. 

Mineralogy,  specimens  of,  see  Cabinets. 
Mirabellen,  (decision  2670,)  as  plums. 
345     Mirbane,  oil  of,  or  nitro  benzole,  (decision  3575,)  but  see 

paragraph  497 10  cts.  per  Ib. 

Mirrors,  see  Glass. 

557  hand,  (decision  3805) 45  per  ct. 

Mitts,  see  Gloves. 

Mixed  materials,  see  n'ote  on  page  174. 
Mixtures,  medicinal,  see  Preparations. 

1174     Models  for  schools,  (decision  612,)  as  philosophical  appa- 
ratus  , free. 

1158         "         of  inventions  and  other  improvements  in  the  arts; 
but  no  article  which  .can  be  fitted  for  use,  shall 

be  deemed  a  model,  or  improvements free. 

"         other,  dutiable  according  to  the  materials,  (deci- 
sion 253.) 
Mohair  cloth  for  buttons,  see  Buttons. 

"       goods,  see  Woolens. 
Moisic  iron,  defined  in  paragraph  349. 
Molasses,  concrete,  and  concentrated  molasses,  see  Sugars. 
Molds,  hammer  and  gun,  see  Steel  Ingots. 
"         for  buttons,  see  Buttons. 


*  As  these  provisions  are  apparently  in  conflict,  see  last  paragraph  of  note  on 
page  174. 

f  Invoices  of  imported  waters  claimed  to  be  natural  mineral  water  must 
be  accompanied  by  certificates  from  the  owner  or  manager  of  the  spring, 
certifying  that  the  water  embraced  in  such  invoice  is,  in  fact,  natural  mineral 
water,  and  specifying  the  spring  from  which  produced. —  (decision  3963.) 

Natural  mineral  water  artificially  charged  with  gas,  to  compensate  for  loss 
of  same  in  bottling,  admitted  free  of  duty. — (Decision  5115.) 


272  U.  S.  IMPORT  DUTIES  UNDEK 

PAKAGKAPH  OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY. 

506     Molds,  lunar  caustic,  (decision  337) 25  per  ct. 

Monumental  stones,  see  Stones. 

Monstrance,  as  regalia,  (decision  3745,)  see  Societies. 

Monuments,  imported  by  societies,  see  Societies. 

882  "  marble 50  per  ct. 

901  "  stone 20  per  ct. 

866     Moon  seed,  as  poppy  seed,  (decision  3451) J  ct.  per  Ib. 

995         "         "       oil,  as  poppy  oil free. 

876  Morocco  skins,  tanned  but  unfinished 10  per  ct. 

875  "  "      finished,  (decision  3671) 20  per  ct. 

537  Morphia  or  morphine,  and  all  salts  of $1  per  oz. 

541     Mortars,  earthenware 55  per  ct. 

538  "       common  stoneware 25  per  ct. 

882  "       marble 50  per  ct. 

630  "       of  any  metal 45  per  ct. 

882  Mosaics,  marble,  (decision  1448) , 50  per  ct. 

873  "         set  as  jewelry 25  per  ct. 

557  "         assimilating  to  glass,  (decision  4909) 45  per  ct. 

545  "         Florentine,  of  slate,  (decisions  547-2624) 30  per  ct. 

1051     Moss  or  mosses,  crude,  (decision  4924) free. 

508         "      "        "       otherwise  than  crude 10  per  ct. 

1159         "     for  beds  and  mattresses free. 

843         "     dyed,  for  millinery  purposes,  (decision  2518) 50  per  ct. 

Mother  of  pearl,  see  Pearl. 
Muslins,  as  Cotton  Cloth. 
Mucilages,  medicinal,  see  Preparations. 
849     Muffs,  fur  30  per  ct. 

877  "      foot,  leather  and  dressed  sheep  skins,  (decision  755) 30  per  ct. 

Mules,  see  Animals. 

Mundic,  (decision  507)  see  Ore. 
Munjeet,  see  Madder. 

775     Mungo,  woolen 10  cts.  per  Ib. 

1104     Murexide,  dye free. 

450     Muriate  of  ammonia,  or  sal  ammoniac,  (decision  1896) 10  per  ct. 

506  "         "   barytes 25  per  ct. 

"         "    cinchona,  see  Quinia. 

1042  "         "   potash free. 

506  "         "   strontia 25  per  ct. 

506  "         "    tin 25perct. 

1009     Muriatic  acid free, 

700  Mushrooms,  dried,  (decision  1408) 10  per  ct. 

701  "  prepared 30  per  ct. 

698  "  sauce 35  per  ct. 

883  Music  boxes  and  parts  of,  (decision  4453) 25  per  ct. 

883         "         "         playing  one  tune,  (decision  5195) 25  per  ct. 


EXISTING  LAWS  AND  DECISIONS.  273 

PARAGRAPH  OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY. 

798     Music,  in  sheets  or  bound,  (decision  3503) 25  per  ct. 

798         "         paper,  with  lines  only,  (decision  4991) 25  per  ct. 

883     Musical  instruments,  *  of  all  kinds,  and  parts  of,  (decision 

4453) 25  per  ct. 

839          "  "  "         if  toys     35  per  ct. 

1086          "  "  "         strings,  of  catgut  or  gut  cord free. 

883           "           "           "             "         of  any  other  material,  (deci- 
sion 4453) 25  per  ct. 

921     Musk,  crude,  in  natural  pod, free. 

921         "  "       with  portion  of  pod  removed,  (decision  5646)., free. 

513         "         prepared  as  perfumery 50  per  ct. 

616     Muskets 25  per  ct. 

630     Musket  bayonets,  (see  foot  note  to  Guns) 45  per  ct. 

630          "         barrels '. 45  per  ct. 

630          "         rods,  iron 45  per  ct. 

"        stocks,  see  Blocks. 
Mustard,  ground,  or  preserved,  in  bottles  or  otherwise.. .  .10  cts.  per  Ib. 

"         seed free. 

"         oil 25  per  ct 

Mutton,  dressed,  in  carcasses,  (decision  2325) 10  per  ct. 

Myrobolan free. 

li         extract  of,  (decision  5529) 10  per  ct. 

Myrrh,  gum,  crude free . 

"          "      otherwise  than  crude 10  per  ct. 

Myrtle  or  bay  wax  (vegetable  wax) , free. 


Nail  wire  rods,  iron  or  steel,  see  Wire  Rods. 

Nails,  china  head 55  per  ct. 

41      cut,  iron  or  steel 1J  cts.  per  Ib. 

"      horse-shoe 4  cts.  per  Ib. 

"      hob 4  cts.  per  Ib. 

"      for  construction  or  repairs  of  vessels,  see  Vessels. 
582          "      iron  or  steel,  wrought,  not  specially  enumerated  or 

provided  for 4  cts.  per  Ib. 

624          '•      plated  or  gilt 35  per  ct. 

582         "      wire 4  cts.  per  Ib. 

630          "      other,  of  any  metal,  except  above 45  per  ct. 

*  The  Court  held  that  completed  indispensable  parts  of  musical  instruments 
were  dutiable  under  the  provision  for  musical  instruments,  (decision  4453.) 


274  U.  S.  IMPORT  DUTIES  UNDER 

PABAGRAPH  OF  LAW  KATE  OF 

IMPOSING  DUTY.  DUTY. 

Nainsooks,  as  cotton  cloth. 

Napkins,  cotton  or  linen,  see  Cotton  or  Flax. 

495  Naphtha,  (coal  tar  prod  uct) 20  per  ct. 

496  Naphthaline  dyes  and  colors,  (decision  616) 35  per  ct. 

507     Narcotine,  (medicinal  preparation) 25  per  ct. 

490     Natron  wasser  glas,  (decision  4710,)  as  silicate  of  soda ^  ct.  per  Ib. 

Natural  history,  specimens  of,  see  Cabinets. 

Neat  cattle,  and  hides  of,  see  paragraphs  407-408. 
506     Neat's  foot  oil .' 25  per  ct. 

Necklaces,  see  Beads  and  Jewelry. 

797     Neckties,  silk 50  per  ct. 

"         other,  dutiable  according  to  the  material. 
620     Needles,  sewing,  darning,  knitting,  and  all  others,  not  spe- 
cially enumerated  or  provided  for 25  per  ct. 

620  "         crochet,  (decision  2693) 25  per  ct. 

620  for  embroidery  machines,  (decision  3434) 25  per  ct. 

619  "         for  knitting  or  sewing  machines 35  per  ct. 

partially  manufactured,  dutiable   same   as  if  fin- 
ished, (decision  3421.) 

620  "         sail,  (decision  February  13th,  1865) 25  per  ct. 

926     Nerves  of  animals,  for  glue  stock,  (decision  2623) .free. 

992     Neroli  or  orange  flower  oil free. 

858     Netting,  of  human  hair,  (decision  1539) 35  per  ct. 

Nettings,  or  wire  cloth,  see  Wire  cloth. 

"         other,  dutiable  according  to  the  material. 

761     Nets,  fishing  or  seines 25  per  ct. 

"     for  head,  see  Head  nets. 

1160     Newspapers  and  periodicals free. 

606     Nickel 15  cts.  per  Ib. 

606         "         alloy    of  any   kind    in   which   nickel   is   the  Cle- 
ment of  chief  value 15  cts.  per  Ib. 

605  "         in  ore,  matte,  or  other  crude  form  not  ready  for  con- 

sumption  in  the  arts,  on  the  nickel  contained 

therein 15  cts.  per  Ib. 

606  u         oxide 15  cts.  per  Ib. 

630         "         manufactures,  articles,  or  wares,  not  specially  enum- 
erated or  provided  for,  composed  wholly  or  in 

part  of,  whether  partly  or  wholly  manufactured 45  per  ct. 

630     Nippers,  of  any  metal 45  per  ct. 

Nipples,  for  guns,  see  Guns. 

506     Nitrate  of  barytes 25  per  ct. 

506         "  "  iron 25  per  ct. 

473         "  "  lead 3  cts.  per  Ib. 

482  "  "  potash  (or  saltpetre,)  crude 1  ct,  per  Ib. 

483  "  "       "         refined   H  cts.  per  Ib. 

506         "  u  silver,  medicinal 25  per  ct. 


EXISTING  LAWS  AND  DECISIONS.  275 

PARAGRAPH  OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY. 

1 045     Nitrate  of  soda,  or  cubic  nitrate free. 

506         "  "  strontia 25  per  ct. 

506         "  "tin 25  per  ct. 

506         u  u  zinc 25  per  ct. 

489     Nitre  cake,  (decision  2370) 20  per  ct: 

1009     Nitric  acid free. 

845     Nitro-benzole,  or  oil  of  mirbane,  (also  see  paragraph  497)  .10  cts.  per  Ib. 

1009     Nitre-picric  acid free. 

524     Nitrous  ether,  spirits  of 30  cts.  per  Ib. 

765     Noils  of  china  grass  (decision  3470) 35  per  ct. 

1132         "     camel's  hair  (decision  2447) free. 

u  wool,  see  Wool. 

Non-enumerated  articles,  see  paragraphs  412  and  1246,  and 

note  on  page  174. 
Noyeau,  see  Liquors. 

1051     Nut-galls,  crude free. 

508  otherwise  than  crude 10  per  ct. 

498  "  extract  of  (decision  5529) 10  per  ct. 

966  Nutmegs free. 

719     Nuts,  all  kinds  (edible)  shelled  or  unshelled,  not  specially 

enumerated  or  provided  for 2  cts.  per  Ib. 

1051  "  not  edible,  crude free. 

508  "         "       "         otherwise  than  crude 10  per  ct, 

717  '"       almonds 5  cts  per  Ib. 

717  "           "          shelled 7£  cts.  per  Ib. 

719  "  chestnuts 2  cts.  per  Ib. 

1161  "  cocoa free. 

1161  u  Brazil  or  cream free. 

717  "       filberts,  all  kinds 3  cts.  per  Ib. 

719  "       hazel 2  cts.  per  Ib. 

1104  "       used  in  dyeing,  in   a  crude  state,  not  otherwise  pro- 
vided for free. 

1168       "       palm,  and  palm  nut  kernels free. 

718  "       peanuts  or  ground  beans 1  ct.  per  Ib. 

718       "  "       shelled H  cts.  per  Ib. 

717       "       walnuts,  of  all  kinds .3  cts.  per  Ib. 

576       "       wrought,  iron  or  steel,  (see  bolts) 2  cts.  per  Ib. 

967  Nuxvomica..  ..free. 


o. 

1104     Oak  bark  for  tanning,  crude free. 

508       u         "     otherwise  than  crude 10  per  ct. 

1162     Oakum..  ..free. 


276  U.  S.  IMPORT  DUTIES  UNDER 

PARAGRAPH  OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY. 

Oar  blocks,  see  Blocks. 

647     Oars,  finished 35  per  ct. 

678     Oats,  32  Ibs.  to  bus.  (paragraph  148) 10  cts.  per  bush. 

678       "     ground  for  provender  (decision  585) 10  cts.  per  bush. 

1246       "         "         and  mixed  with  other  grain  (decision  2841) 20  per  ct. 

678       u     for  seed  (decision  2227) 10  cts.  per  bush. 

680     Oatmeal £  ct.  per  Ib. 

Obscene  articles,  see  paragraph  404. 

503     Ocher  and  ochrey  earths,  dry i  ct.  per  Ib. 

503         "         "         "  "       ground  in  oil  (decision  4534). .  ..i£  cts.  per  Ib. 

527     Oenantic  ether  or  cognac,  oil  of $4  per  oz. 

1163     Oilcake free. 

754       "     cloth,  floor,  stamped,  painted  or  printed  (decision  3560) .  .40  per  ct. 

754       "         "      all  other  except  silk  (decision  4192) 40  per  ct. 

"      foundations  or  floor  cloth  canvas,  made  of  flax, 
jute  or  hemp,  see  Flax,  manufactures  of. 

797       "         "      silk 50  per  ct. 

866       u     seeds,  other  than  linseed  or  flaxseed  (decision  3451) J  ct.  per  Ib. 

1135       "     stones free. 

Oils:— 

506  all  preparations  known  as  essential  oils,  expressed  oils, 
distilled  oils,  and  rendered  oils,  not  specially  enume- 
rated or  provided  for 25  per  ct. 

506         absinthe,  (wormwood) 25  per  ct. 

970  almonds free. 

506        allspice 25  per  ct. 

971  amber,  crude  and  rectified free. 

972  ambergris free. 

974  aniline,  crude  (decision  5538; free. 

506         animal 25  per  ct. 

973  anise,  or  anise-seed free. 

996  anthoss  or  rosemary free. 

506  antique 25  per  ct. 

975  aspic  or  spike  lavender free. 

440  bay  leaves,  essential $2.50  per  Ib. 

440  bay  rum  or  essence $2.50  per  Ib. 

997  bene free. 

495         benzine 20  per  ct. 

495        benzole 20  per  ct. 

976  bergamot,  see  foot  note  on  next  page free. 

513         brauns  cheide  (decision  3528) 50  per  ct. 

977  cajeput free. 

978  caraway free. 

979  cassia free. 

432         castor 80  cts.  per  gall. 


EXISTING  LAWS  AND  DECISIONS.  277 

PARAGRAPH  OF  LAW  KATE  OF 

IMPOSING   DUTY.  DUTY. 

Oils. — Continued. 

980  cedrat free. 

506         cenne 25  per  ct. 

981  chamomile free. 

979  cinnamon .    free. 

980  citron,  as  oil  of  cedrat free. 

982  citronella  or  lemon  grass free. 

983  civet free. 

506  cloves 25  per  ct. 

495        coal-tar,  products  of,  such  as  naphtha,  benzine,  benzole 

and  dead  oil 20  per  ct. 

994         cocoa  nut free. 

507  cod  liver  (decision  3611) 25  per  ct. 

513          •"       "      if  proprietary 50  per  ct. 

527  cognac,  or  oenantic  ether $4  per  oz. 

443         colza  (decision  2604) 10  cts.  per  gall. 

442         cotton  seed,  7J-  Ibs.  to  gall 25  cts.  per  gall. 

441  croton 50  cts.  per  Ib. 

506  cubebs 25  per  ct. 

506  cummin 25  per  ct. 

495  dead 20  per  ct. 

506  distilled,  not  otherwise  enumerated 25  per  ct. 

513  enfleuraged  (decision  2543) 50  per  ct. 

506  essential  or  expressed,  not  otherwise  enumerated 25  per  ct. 

984  fennel free. 

1164  fish,  of  American  fisheries free. 

506  u      "  foreign  fisheries 25  per  ct. 

"  the  produce  of  the  fisheries  of  Canada,  Prince 
Edwards'  Island,  and  Newfoundland  (see  para- 
graph 29  and  foot  note  to  fisheries.) 

442  flaxseed,  or  linseed,  7^  Ibs.  to  gall 25  cts.  per  gall. 

528  fruit,  or  fruit  ethers,  or  fruit  essences $2.50  per  Ib. 

526         fusel  or  amlyc  alcohol 10  per  ct. 

506         ground  bean  or  pea  nut  (decision  3318) 25  per  ct. 

513        hair 50  per  ct. 

513         harlaem 50  per  ct. 

443  hempseed 10  cts.  per  gall. 

illuminating,  see  Coal  Tar  above. 

985  jasmine  or  jasimine free. 

986  juglandium free. 

987  juniper free. 

506         kerosene 25  per  ct. 

988  lavender free. 

975  "         spike  or  aspic free. 

982        lemon  grass,  or  citronella free. 


278  U.  S.  IMPORT  DUTIES  UNDER 

PAKAGRAPH  OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY. 

Oils. —  Continued. 

989  lemon* free. 

990  limes free. 

442  linseed  or  flax  seed,  7-&  Ibs.  to  gall 25  cts.  per  gall 

991  mace free. 

506  u     imitation,  (decision  2848) 25  per  ct. 

513         medicinal,  proprietary 50  per  ct. 

345         mirbane,  or  nitro- benzole,  (also  see  paragraph  497) ' 10  cts.  per  Ib. 

506         mustard 25  per  ct. 

995         moon  seed,  as  poppy free. 

506        neatsfoot 25  per  ct. 

992  neroli,  or  orange  flower free. 

345  nitro-benzole,  or  oil  of  mirbane,  (also  see  paragraph  497). .  1 0  cts.  per  Ib. 

506         nuts,  not  otherwise  provided  for 25  per  ct. 

506         olive 25  per  ct. 

993  orange  * free. 

992  "         flower,  or  neroli free. 

998         origanum,  or  thyme,  red  or  white free. 

994  palm free. 

506        pea-nut,  (decision  3318) . 25  per  ct. 

506         peppermint 25  per  ct. 

506         pimento 25  per  ct. 

995  poppy,  (decision  3473) free. 

443  rape  seed 10  cts.  per  gall. 

506  rendered,  not  otherwise  provided  for 25  per  ct. 

996  rosemary  or  anthoss ; free. 

968  of  roses,  or  ottar  of  roses free. 

529  rum,  or  essence  of  rum 50  cts.  per  oz. 

"     bay,  see  Bay  rum  above. 
506         seal,  as  animal  oil,  (decision  1596) 25  per  ct. 

997  sesame,  or  sesamum  seed,  or  bene free. 

spermaceti,  see  Fish  Oil,  above. 

975  spike  lavender,  or  aspic free. 

998  thyme,  or  origanum,  red  or  white free. 

998  valerian free. 

506  vanilla  bean 25  per  ct. 

506  vegetable,  not  otherwise  provided  for 25  per  ct. 

1009         vitriol  or  sulphuric  acid free 

whale  oil,  see  Fish  Oil,  above. 

506         wormwood 25  per  ct. 

Ointments,  medicinal,  see  Preparations. 
Old  metals,  see  the  respective  metal. 

*•  Haensel's  patented   essential  oils  of  bergamot,  orange  and  lemon,  free, 
(decision  5594.) 


EXISTING  LAWS  AND  DECISIONS.  279 

iPARAGRAPH  OF  LAV,'  BATE  OF 

IMPOSING  DUTY.  DUTY. 

1051     Olebanum  gum,  crude free. 

508  "  "         otherwise  than  crude 10  per  ct. 

Oleo-resins,  medicinal,  see  Preparations. 

Olives,  green  or  prepared free. 

"         stuffed,  (decision  1611) free. 

"         in  oil  or  salt free. 

Olive  oil 25  per  ct. 

Onions,  in  natural  state  or  in  salt  or  brine 10  per  ct. 

Onyx,  quartz  formation,  crude,  (decision  4842) 10  per  ct. 

"       Mexican,  as  marble,  (decision  2306.) 
534     Opium,  crude,  containing  9  per  cent,  and  over  of  morphia. $1.00  per  Ib. 

534  "         containing  less  than  9  per  cent,  of  morphia,  impor- 

tation prohibited. 

536  "  aqueous  extract  of,  for  medicinal  uses,  and  tincture 
of,  as  laudanum,  and  all  liquid  preparations  of 
opium,  not  specially  enumerated  or  provided 
for 40  per  ct. 

535  "         prepared  for  smoking,  and  all  other  preparations 

of  opium,  not  specially  enumerated  or  provided 

for $10.00  per  Ib. 

But  opium  prepared  for  smoking,  and  other  pre- 
parations of  opium  deposited  in  bonded  ware- 
houses, shall  not  be  removed  therefrom  for  expor- 
tation without  payment  of  duties,  and  such 
duties  shall  not  be  refunded,  (decision  776.) 

992  Orange  flowers,  oil  of free. 

993  "         oil  of free. 

958         "        juice,  sour,  concentrated,  (decision  2345) free. 

1166         "         peel,  not  preserved,  candied  or  otherwise  prepared free. 

716         "  "      when  .candied,  and  prepared  (decision  1370) 35  per  ct. 

472         "         mineral 3  cts.  per  Ib. 

710     Oranges  in   boxes    of   capacity   not   exceeding  2-£   cubic 

feet 25  cts.  per  box. 

710          "          "    half  boxes;  capacity  not  exceeding   1|  cubic 

feet 1 3  cts  per  $  box. 

710  "    bulk $1.60  per  1,000. 

710  u    barrels,  capacity   not   exceeding  that  of   the 

196  Ibs.  flour  barrel 55  cts.  per  barrel. 

712                      "    packages   not   specially   enumerated   or   pro- 
vided for .  .    20  per  ct. 

Orchil  or  orchil  liquid free. 

"      extract,  for  dyeing,  (decision  5529) 10  per  ct. 

Ore,  antimony,  crude  sulphide  of,  (decision  5473) free. 

"     for  cabinets  as  specimens free. 

"     chromic,  or  chromate  of  iron 15  per  ct. 


280  U.  S.  IMPORT  DUTIES  UNDER 

PARAGRAPH  OF  LAW  .   RATE  OF 

IMPOSING  DUTY.  DUTY. 

1090     Ore,  cobalt free. 

600        "     copper,  on  each  pound  of  line  copper  contained  there- 
in   2$  cts.  per  Ib. 

1107       "     corundum,  as  emery,  (decision  1374) free. 

1107        "     emery free. 

1167       "     gold ! .' free. 

558       "     iron,  including  manganiferous  iron  ore,  also  the  dross 

or  residuum  from  burnt  pyri  tes 75  cts.  per  ton. 

602       u     lead li  cts.  per  Ib. 

1036       "     of  manganese,  (decision  4114) free. 

"     nickel,  see  Nickel. 

1167       a     silver free. 

558       "     sulphur,  as  pyrites,  or  sulphuret  of  iron  in  its  natural 
state,   containing  not  more  than   3|-  per  cent,  of 

copper 75  cts.  per  ton. 

Provided,  that  ore  containing  more  than  2  per  cent, 
of  copper,  shall  pay,  in  addition  thereto,  for  the 

copper  contained  therein 2^  cts.  per  Ib. 

1222       "     tin free. 

"     other,  see  Minerals. 

883     Organs,  and  parts  of,  (decision  4453) 25  per  ct. 

883     Orguinettes,  and  sheets  for,  (decisions  4453-5309) 25  per  ct, 

998     Origanum  or  thyme,  red  or  white,  oil  of .free. 

914     Orleans,  and  extracts  of free. 

808  Ornaments,  alabaster  and  spar 10  per  ct. 

"  bead,  see  Beads. 

Ornaments  for  hats,  see  Hats. 

1016     Orpiment  or  sulphide  of  arsenic free. 

1051     Orris  or  iris  root,  crude free. 

508         "      "     "       "      otherwise  than  crude 10  per  ct. 

885     Osier,  prepared  for  basket  makers'  use 25  per  ct. 

809  ."     articles  of,  not  specially  enumerated  or  provided  for 30  per  ct. 

"     for  hats,  see  Hats. 

1038     Osmium free. 

968     Ottar  of  roses free. 

1009     Oxalic  acid free. 

506     Oxide  of  bismuth 25  per  ct. 

465          u        "cobalt 20  per  ct. 

501          "        "    iron  or  colcothar,  (decision  4914)  also  see  para- 
graph 893 25  per  ct 

1036          "       "   manganese,  (decision  4114) free. 

"       "   nickel,  see  Nickel. 
1046          "       "    and  proto-oxide  of  strontia . . ; free. 

506          "       "   tin 25perct, 

1050          "       "    uranium,  (decision  4293) ...free. 


EXISTING  LAWS  AND  DECISIONS.  281 

PARAGRAPH  OF  LAW  KATE  OF 

IMPOSING  DUTY.  DUTY. 

504  Oxide  of  zinc,  dry 1 J  cts.  per  Ib. 

505  "       "       "     ground  in  oil If-  cts.  per  Ib. 

528     Oxyde,  amyle,  (decision  1129) $2.50  per  Ib. 

1 198    Oysters,  (shell  fish) free. 

696  "         in  oil,  (decision  811) 30  per  ct. 


P. 

454     Packing,  asbestos,  (decision  3876) 25  per  ct. 

645     Packing  boxes  of  wood,  empty 30  per  ct. 

645  "  "       shooks  of 30  per  ct. 

750     Pack  thread,  flax  or  linen 40  per  ct. 

Paddings,  linen,  see  Linens  under  title  Flax. 
"         wool,  see  Woolens. 

685     Paddy,  (see  Rice) 1£  cts  per  Ib. 

Paintings,  see  Art. 
Paintings  for  societies,  see  Societies. 
Paints  and  Colors,  viz  : 

501         paints    and    colors,    including   lakes,   whether   dry   or 
mixed,  or  ground  with  water  or  oil,  not  specially 

enumerated  or  provided  for  (decisions  4534-4973) 25  per  ct. 

artist's  colors,  in  tubes,  (decision  2299,)  classed  as  other 
paints. — 

496         aniline  colors,  (decision  2811) 35  per  ct. 

501         blanc  fixe 25  per  ct. 

893         blue,  Berlin.  Chinese,  fig  and  wash 20  per  ct. 

501  Bremen  blue,  (decision  1705) 25  per  ct. 

502  bone  black,  (the  pigment  known  as,)  ivory  drop  black, 

and  bone  char 25  per  ct. 

501  carmine  lake,  (decision  4323) 25  per  ct. 

893  CKinese  blue 20  per  ct. 

501  chrome  yellow  , 25  per  ct. 

496  coal-tar  colors  or  dyes,  by  whatever  name  known,  and 

not  specially  enumerated  or  provided  for 35  per  ct. 

923  cochineal free. 

501  "  lake,  (decision  4323) 25  per  ct. 

502  black,  ivory  drop 25  per  ct. 

501  Dutch  pink 25  per  ct. 

501  enamelled  white 25  per  ct. 

893  fig  blue 20  per  ct. 

893  Frankfort  black 20  per  ct. 

•     10 


232  U.  S.  IMPORT  DUTIES  UNDER 

PABAGRAPH  OF  LAW  KATE  OF 

IMPOSING  DUTY.  DUTY. 

Paints  and  Colors. — Continued. 

501         Indian  red 25  per  ct. 

501         king's  yellow 25  per  ct. 

470  kremnitz  or  kreras  white  (as  white  lead) 3  cts.  per  Ib. 

501         lampblack 25  per  ct. 

471  litharge 3  cts.  per  Ib. 

501         lakes 25  per  ct. 

501         lime  white 25  per  ct. 

501         mineral  blue 25  per  ct.. 

501  "         green,  (decision  4323) 25  per  ct. 

503         orcher  and  orchery  earths,  dry ^  ct.  per  Ib.. 

503  u  "  "  "         ground  in  oil H  cts.  per  Ib. 

472  orange   mineral 3  cts.  per  Ib. 

465         oxide  of  cobalt 20  per  ct. 

501  "       "  iron  or  colcothar,  (decision  4914,)  see  also  para- 
graph 893 25  per  ct.. 

1050  u       "  uranium,  (decision  4293) free. 

504  "       "  zinc  dry 1£  cts.  per  Ib. 

505  "       "     "         ground  in  oil If  cts.  per  Ib. 

501         Paris  green 25  per  ct. 

460  "       white,  dry ^  ct.  per  Ib. 

460  "         ground  in  oil 1  ct.  per  Ib. 

501         Prussian  blue . . 25  per  ct. 

501          rose  pink 25  per  ct. 

472         red  lead 3  cts.  per  Ib. 

501         satin  white 25  per  ct. 

503         sienna  and  sienna  earths,  dry ^  ct.  per  Ib.. 

503  same,  when  ground  in  oil 1-J-  cts.  per  Ib. 

501         Spanish  brown , 25  per  ct. 

501         soluble  silicate,  (decision  3644) 25  per  ct. 

Tuscan  red,  as  Oxide  of  Iron,  see  above,  (decision  1349.) 

501         Turkey   red,    (decision  3500) 25  per  ct. 

499         ultramarine,  (decisions  3361-4950) 5  cts.  per  Ib. 

503         umber  and  umber  earths,  dry i  ct.  per  Ib. 

503  same,  when  ground  in  oil 1^  cts.  per  Ib .. 

1050  uranium,  oxide  of,  (decision  4293) free. 

501         Vandyke  brown 25  per  ct. 

501  Venetian  red 25  per  ct.. 

1050  verdigris,  or  subacetate  of  copper free. 

501         vermillion 25  per  ct. 

893         wash  blue 20  per  ct. 

501         water  colors,  not  otherwise  provided  for. 25  per  ct. 

470  white  lead,  dry  or  in  pulp,  or  ground,  or  mixed  in  oil.  .  .3  cts.  per  Ib. 

460         whiting,  dry i  ct.  per  Ib. 

460  u         ground  in  oil 1  ct.  per  Ib.. 


EXISTING  LAWS  AND  DECISIONS.  283 

PAEAGBAPH  OF  LAW  KATE  OF 

IMPOSING  DUTY.  DUTY. 

Paints  and  Colors.-*- Continued. 

501         wood  lake,  (decision  3130) 25  per  ct. 

501         yellow,  (patent) 25  per  ct. 

zinc,  see  Oxide  above. 

638     Palings  and  pickets,  (decision  3790) 20  per  ct. 

1039     Palladium , free. 

809  I  Palm  Leaf,  articles  of,  not  specially  enumerated  or  pro- 

814  J  vided  for 30  per  ct. 

1051         u          "      unmanufactured free. 

1108         "          "      fans,  common free. 

842        "          "         ks     with  artificial  handles,  (decision  1497) 35  per  ct. 

814  "      hats,  bonnets  and  hoods 30  per  ct. 

862         "          "      materials,  for  hats,  bonnets  and  hoods 20  per  ct. 

1168     Palm  nuts  and  palm  nut  kernels free. 

994        u      oil free. 

798     Pamphlets,  bound  or  unbound 25  per  ct. 

513     Pancreatic  emulsion,  (decision  3828) 50  per  ct. 

Pans,  dutiable  according  to  the  material. 
Pantaloon  stuff,  cotton,  as  cotton  cloth. 
Papelon  as  melado,  see  Sugars. 

806     Paper,  antiquarian,  demy,  drawing,  elephant,  foolscap,  im- 
perial, letter,  note,  and  all  other  paper  not  spec- 

cially  enumerated  or  provided  for 25  per  ct. 

806         "      albumen,  (decision  5302) 25  per  ct. 

454         "      asbestos,  (decisions  3438,  3756) 25  per  ct. 

806         "      box,  (decision  5485) 25  per  ct. 

804  "      boxes 35  per  ct. 

"      cigarette,  see  Cigarette  paper. 

"  clippings,  see  Paper  Stock. 

798  "  decalcomaine  pictures,  (decision  3822) 25  per  ct. 

805  •'  envelopes 25  per  ct. 

848  "  fulminating  caps,  (decision  2342) 30  per  ct. 

806  "  gilt 25perct. 

806  "  gold  beater's,  (decision  3508) 25  per  ct. 

806  "  hangings,  (decisions  4819-4437) 25  per  ct. 

802  u  labels,  blank 15  per  ct. 

798  a  printed,  lithographed  or  engraved,  (decision  4432) 25  per  ct. 

802  "  manufactures  of,  or  paper  a  component  material,  not 

specially   enumerated   or  provided   for,  (decisions 

2950-3941) 15  per  ct, 

"      masks,  see  Masks. 

798         ki      music,  with  lines  only,  (decision  4991) 25  per  ct. 

798         "      pictures  for  scrap  books,  (decision  3941) 25  per  ct. 

802        "      pasteboard 15  per  ct. 

806         '•      photographic,  (decision  5302) 25  per  ct. 


284  U.  S.  IMPOET  DUTIES  UNDER 

PARAGRAPH  OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY. 

806  Paper,  plate,  (decision  1549) 25  per  ct. 

800  "      printing,  sized  or  glued,  suitable   only  for  printing, 

(decisions  4455-5015) 20  per  ct. 

801  "      printing,  unsized,  used  for   books  and  newspapers 

exclusively 15  per  ct. 

807  "      pulp,  dried,  for  paper  maker's  use,  (decision  2428) 10  per  ct. 

806         u      for  screens  or  fire-boards 25  per  ct. 

803         "      sheathing 10  per  ct. 

1232  "  stock,  poplar  and  other  woods,  for  manufacture  of 

paper,  (decision  3769)  ... free. 

1246        "         "         half  stuff,  (decision  1589) 20  per  ct. 

1106  "  "  esparto  or  Spanish  grass  and  other  grasses, 

and  pulp  of,  for  manufacture  of  paper free. 

1169  "      stock,  crude,    of    every    description,  including  all 

grasses,  fibres,  rags  of  all  kinds  other  than  wool, 
waste,  shavings,  clippings,  old  paper,  rope  ends, 
waste  rope,  waste  bagging,  gunny  bags,  gunny 
cloth,  old  or  refuse,  to  be  used  in  making,  and  fit 
only  to  be  converted  into  paper,  and  unfit  for  any 
other  manufacture,  and  cotton  waste,  whether  for 
paper  stock  or  other  purposes  (decisions  3535- 

4098-5365) free. 

839         "      toys  (decision  289) 35  per  ct, 

802  "      wadding 15  perct. 

798     Papers,  illustrated 25  per  ct. 

886     Papier  mache,  manufactures,  articles,  and  wares  of  (deci- 
sion 5016) 30  perct. 

839         "  "       toys 35  perct. 

1040     Paraffine free. 

Parasols,  and  stick  or  frames  for,  see  Umbrellas. 

1170  Parchment free. 

Parian  ware,  see  China. 

501     Paris  green 25  per  ct. 

460      "       white,  dry $  ct.  per  Ib. 

460       "  "       ground  in  oil  or  putty 1  ct.  per  Ib. 

"       plaster  of,  see  Plaster  of  Paris. 

879     Parsley  seed  (decision  1757) 20  per  ct, 

802     Pasteboard 15  per  ct. 

496     Paste,  aniline  (decision  2810) 35  per  ct. 

513         u      almond,  cosmetic 50  per  ct. 

698         "      anchovy,  as  sauce,  (decision  3492) 35  per  ct. 

1246         "       black  (decision  3632) 20  per  ct. 

937         "      Brazil free. 

834         "      or  glass,  composition  of,  not  set 10  per  ct. 

873  same  when  set  as  jewelry •. 25  per  ct. 

513         "      tooth 50  per  ct, 


EXISTING  LAWS  AND  DECISIONS.  285 

PARAGRAPH  OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY. 

Pastes,  medicinal,  see  Preparations. 

837     Pastel*  or  crayons 20  per  ct. 

1104     Pastel  or  woad,  crude,  dye free. 

Patent  medicines,  see  Preparations. 

501         "       yellow 25  per  ct. 

Pattern   cards  and    samples,   if  of  no    mercantile  value 

(decision  4828) free. 

738     Patterns,  cotton  (decision  4071) 35  per  ct. 

810  embroidered  with  beads  (decision  3172) 50  per  ct. 

802  "          paper 15  per  ct. 

798  paper,  engraved  or  printed  (decision  4230) 25  per  ct. 

embroidered    with    wool  or    worsted    (decision 
1942,)  see  Woolens. 

648     Paving  blocks,  wood,  sawed  only  (decision  343) 20  per  ct. 

1246  "       stones,  rough  (decision  4178) 10  per  ct. 

1246  "       not  rough 20  per  ct. 

"  tiles,  see  Tiles. 

718     Pea  nuts  or  ground  beans 1  ct.  per  Ib. 

718       "       "      shelled H  cts  per  Ib. 

506       "       "      oil  of,  (decision  3318) 25  per  ct. 

718       "       "      not  shelled  and  boiled  in  brine,  (decision  3240) ..  1  ct.  per  Ib. 

487     Pearl  ash H  cts.  per  Ib. 

1171     Pearl,  mother  of,  unmanufactured free. 

900         "  "        u   manufactured 25  per  ct. 

821  "        "    buttons 25  per  ct. 

873         "  "        "   studs 25perct. 

894     Pearls,  not  set 10  per  ct. 

894          "      perforated  or  strung,  (decision  3995) 10  per  ct. 

873  "      set  as  jewelry 25  per  ct. 

834  "      imitation  of,  (decision  3288) 10  per  ct. 

873  u        "    set  as  jewelry 25  per  ct. 

1164  "      of  United  States  fisheries,  (decision  348) free. 

879     Peas  for  seed,  60  Ibs.  to  bushel,  paragraph   148   (decision 

1308) 20  per  ct. 

700  "     green  or  dried,  for  food,  (decisions  651-3848) 10  per  ct. 

1246        "     split,  (decision  652) 20  per  ct. 

701  "     prepared  and  preserved 30  per  ct. 

1246     Peat,  (decision  1978) 10  per  ct. 

10^0     Pebbles,  Brazil,  and  pebbles  rough,  for  spectacles free. 

557  u         glass,  not  rough 45  per  ct. 

Pedestals   accompanying  statuary,  as  part  thereof,  (deci- 
sion 2264)  see  Art. 

other,  dutiable  according  to  the  material. 
Peel,  orange  and  lemon,  see  Orange  and  Lemon  peel. 


286  U.  S.  IMPORT  DUTIES  UNDER 

PARAGRAPH  OF  LAW  BATE  OF 

IMPOSING  DUTY.  DUTY. 

1051     Pellitory  root,  crude free. 

508  "  "     otherwise  than  crude 10  per  ct. 

Peltries,  see  paragraph  1245. 
Pelts,  see  Skins  and  Hides. 

Penal  duty  for  undervaluation,  see  paragraph  131. 
887     Pencils,   wood,   filled  with   lead   or  other   material,   and 

pencils  of  lead 50  cts.  per  gross  &  30  per  ct. 

"       diamond  pointed,  see  Diamonds. 

887  u       leads  for,  not  in  wood 10  per  ct. 

861  "       hair,  (decision  3794) 30  per  ct. 

"       pocket,  dutiable  according  to  the  material. 
887  "       crayon,   or  pencils  filled  with  chalk,    (decision 

4265) 50  cts.  per  gross  &  30  per  ct. 

545  "       slate 30  per  ct. 

887  "  "   covered  with  wood,  (decision  1662) — 

50  cts.  per  gross  &  30  per  ct. 
Pencil  cases,  dutiable  according  to  the  material. 

621  Penknives 50  per  ct. 

630          "       "     blades  for,  (decision  1363) 45  per  ct. 

•  622     Pen-holder  tips,  and  pen-holders  or  parts  thereof 30  per  ct. 

622  Pens,  metallic 12  cts.  per  gross. 

Pen-wipers,  (decision  1431)  dutiable  according  to  the  material. 

999     Pepper,  unground,  of  all  kinds free. 

510          '"        ground  or  powdered 5  cts.  per  Ib. 

999  "        dust,  (decision  5314)  as  pepper  unground. : free. 

698     Peppers,  as  pickles . . . .  35  per  ct. 

888  Percussion  caps  (decisions  2148-2150,)  see  also  Cartridges..    .  .40  per  ct. 

513  Perfumery,  not  alcoholic,  for  toilet  purposes 50  per  ct. 

514  "  alcoholic,  including    cologne  water    (decision 

5005) $2  per  gall.  &  50  per  ct. 

1160     Periodicals  and  newspapers free. 

Perry,  see  Liquors. 

498     Persis,  or  extract  of  orchil  (decision  5529) 10  per  ct. 

498     Persian  berries,  extract  of  (decision  5529) 10  per  ct. 

Personal  and  household  effects,  see  Effects. 

936     Peruvian  barks free. 

Pestles  and  mortars,  see  Mortars. 
Petroleum,  see  Oils. 

630     Pewter,  manufactures,  articles  or  wares,  not  specially  enu-  , 
m crated  or  provided  for,  composed  wholly  or  in 
part  of  pewter,  whether  partly  or  wholly  manu- 
factured   45  per  ct. 

1173         "         and  Britannia  metal,  old,  fit  only   to   be  remamu- 

factured  . .  free. 


EXISTING  LAWS  AND  DECISIONS.  287 

'PARAGRAPH  OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY. 

Philosophical  societies,  articles  specially  imported  for, 
see  Societies. 

889  "  apparatus  and  instruments   35  per  ct. 

apparatus,  instruments  and  preparations  for 
societies  and  schools,  see  Societies. 

1041     Phosphates,  crude  or  native,  for  fertilizing  purposes free. 

506     Phosphate  of  lime 25  per  ct. 

506  "    soda 25  per  ct. 

422     Phosphorus 10  cts.  per  Ib. 

506     Phosphuret  of  lime 25  per  ct. 

557     Photographic  slides  for  lanterns 45  per  ct. 

806  4i  paper  (decision  5302) 25  per  ct. 

798     Photographs  (decision  5574} 25  per  ct. 

"  for  exhibition,  see  paragraphs  1241-1242. 

883     Pianos,  and  parts  of  (decision  4453) 25  per  ct. 

839         "         toys  (decisions  2107-5195) 35  per  ct. 

638     Pickets  and  palings  (decision  3790) 20  per  ct. 

698     Pickles,  all  kinds,  not  specially  enumerated  or  provided  for..  .35  per  ct. 
700           "        vegetables  in  salt  or  brine,  not  specially  enume- 
rated or  provided  for 10  per  ct. 

1009     Picric  acid  and  nitro  picric  acid free. 

Pigments,  see  Paints. 

1149     Piling,  logs  with  bark  on,  (decision  901) free. 

Pills,  see  Preparations. 

1000     Pimento,  unground free. 

510  "         ground  or  powdered 5  cts.  per  Ib. 

506  "         oil  of 25  per  ct. 

630     Pincers,  iron  or  steel 45  per  ct. 

Pin  cushions,  dutiable  according  to  the  material. 

1119     Pine  apples free. 

1118         "          "     slips  of,  for  cultivation free. 

716         "          "     preserved,  (decision  1186) 35  per  ct. 

446     Pink  creams,  (decision  3214) 4  cts.  per  Ib. 

501     Pink,  Dutch  and  rose 25  per  ct. 

623     Pins,  solid  head  or  other • 30  per  ct. 

873         "     if  jewelry 25  per  ct. 

813         "     hair,  bone,  horn  or  ivory 30  per  ct 

855         "         "     gutta  percha 35  per  ct. 

630         "         u     iron,  steel  or  other  metal,  (decision  2140) 45  per  ct. 

900         "        "     shell 25  per  ct. 

873         "         "     if  jewelry 25  per  ct. 

"     wrist  or  crank,  see  Steel  ingots. 

570     Pipe,  cast  iron,  of  every  description 1  ct.  per  lb^ 

648         "     blocks,  rough,  (decision  3411) 20  per  ct 

"      clay,  see  Earth. 


288  U.  S.  IMPORT  DUTIES  UNDER 

PARAGRAPH  OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY. 

600    Pipe,  copper 35  per  ct. 

604         "      lead 3  cts.  per  Ib. 

584         u      wrought  iron  or  steel 2J  cts.  per  Ib. 

Pipes,  pipe  bowls,  and  smokers  articles,  see  Smokers  Articles. 

617    Pistols  of  all  kinds 35  per  ct. 

495     Pitch,  (coal  tar  product) 20  per  ct. 

1082          u     Burgundy •. free. 

Plaids,  cotton,  as  Cotton  Cloth. 

Plaits  for  hats,  bonnets  and  hoods,  see  Hats. 

630     Planes,  and  plane  irons 45  per  ct. 

Planks  and  planking,  see  Wood. 

1119     Plaintains free. 

745     Plantain  or  plaintain  bark  or  hemp $25  per  ton. 

1118     Plants,  fruit,  tropical  and  semi-tropical,  for  the  purpose  of 

propogation  or  cultivation free. 

1175  Plants  of  all  kinds  not  otherwise  provided  for free. 

1176  u       for  the  Agricultural  Department  or  U.  S.  Botanical 

Garden free. 

1217         "       tea free. 

Plaques  of  earthy  substance,  see  Earthenware. 

630          "        "   metal 45  per  ct. 

1043     Plaster  of  Paris  or  sulphate  of  lime,  unground,  (decision 

2159) free. 

891  u       ground  or  calcined 20  per  ct. 

1246     Plaster,  cracked  rock,  (decision  2573) 20  per  ct . 

"•      busts,  casts,  etc.,  see  Art,  works  of. 

"         "       specially  imported  for  school  and  so- 
cieties, see  Societies. 
"       figures,  (decision  2544,)  as  earthenware. 

507     Plasters,  adhesive,  (decision  2078) 25  per  ct. 

507          "         medicinal 25  per  ct. 

"         corn  and  bunion,  part  wool,   (decision  357,)  "as 
manufacture  of  wool,  see  Woolens. 

630     Plate,  gold 45  per  ct. 

630         "      silver 45  per  ct, 

"      iron  or  steel,  see  Iron  or  Steel. 

624     Plated  articles  and  wares  of  all  kinds 35  per  ct. 

1123     Plates  or  disks,  glass,  un wrought,  for  use  in  manufacture  of 

optical  instruments,  (decision  5522) free. 

549  if  cut  or  ground 45  per  ct. 

571         "       cast  iron 1£  cts.  per  Ib. 

"       copper,  for  sheathing,  see  Metal. 

630         a  "       engraved 45  per  ct. 

1110         "       fashion,    engraved    on   steel   or    wood,    colored    or 

plain free. 


EXISTING  LAWS  AND  DECISIONS.  289 

PARAGRAPH  OF  LAW  EATE  OF 

IMPOSING  DUTY.  DUTY. 

1110     Plates,  fashion,  reproduced  from  steel  plates  by  transfers  on 

stone,  (decision  5202) free. 

613         "       steel,  engraved 25  per  ct. 

030         u          "     prepared  for  engravers 45  per  ct. 

"          "     see  Steel  Ingots. 

61 3        "       stereotype 25  per  ct. 

627        "  "         old  and  broken,  (decision  1559) 20  per  ct. 

1177  Platina*  unmanufactured free. 

-  630     Platinum,  manufactures,  articles,  or  wares,  not  specially 

enumerated  or  provided  for,  composed  wholly 
or  in  part  of  platinum,  whether  partly  or 
wholly  manufactured 45  per  ct. 

1178  "  unmanufactured  * free. 

1178  u          vases,  retorts,  and  other  apparatus,  vessels  and 

parts  thereof,  for  chemical  uses free. 

892     Playing  cards 100  per  ct. 

892  "  "     partially  manufactured,  (decision  3270) 100  per  ct. 

»  630     Pliers,  iron  or  steel 45  per  ct. 

630     Ploughs,  iron  or  steel 45  per  ct. 

'630  "         planes  for 45  per  ct. 

Plumbago,  see  Lead. 
Plumes,  see  Feathers. 

708     Plums,  pickled,  (decision  3811) 1  ct.  per  Ib. 

708         "         dried,  (decision  265) 1  ct.  per  Ib. 

1119         "         green,  (decision  265) free. 

.  716         "         preserved 35  per  ct. 

738     Plush,  cotton 35  per  ct. 

865         "         hatters',  of  silk,  or  of  silk  and  cotton 25  per  ct. 

"         mixed  materials,  see  note  on  page  174. 

797        "         silk SOperct. 

wholly  or  in  part  of  wool,  worsted  or  animal  hair, 
as  manufactures  of  wool,  see  Woolens. 

824     Pocket  books,  of  any  material 35  per  ct. 

•  621         "         knives 50  per  ct. 

630        M  "     blades  for,  (decision  1363) 45  per  ct. 

1137     Poles,  hop free. 

"         other,  see  Wood. 
Polishing  cloth,  as  manuf.  of  wool,  (decision  3147,)  see  Woolens. 

893  Polishing  powders,  of  every  description,  by  whatever  name 

known 20  per  ct. 


*  "  Platina  unmanufactured  extends  to  and  comprehends  platina  imported 
either  in  ingots  or  in  the  form  of  sheets,  or  in  the  form  of  wire,  or  in  any  shape 
or  form  not  constituting  an  article  suitable  for  use  without  further  manufac- 
ture," (decision  3770.) 


<290  U.  S.  IMPORT  DUTIES  UNDER 

PARAGRAPH   OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY. 

1180     Polishing  stones free. 

1 246  "  "         artificial,  (decision  3525) 20  per  ct, 

513     Pomatum  and  pomades 50  per  ct. 

1119     Pomegranates free. 

Pongees,  see  Silk. 

Poplar  wood,  see  Wood  and  Paper  Stock. 

Poplins,  see  Woolen  dress  goods. 

D95     Poppy  oil,  (decision  3473) .free. 

866         "         seed,  (decision  3451) ^  ct.  per  Ib. 

Porcelain  ware,  see  China. 

557  "         glass 45  per  ct. 

540  u         slates,  plain,  (decision  618) 55  per  ct. 

667     Pork ' 1  ct.  per  Ib. 

Porter,  see  Liquors. 
Portraits,  see  Art. 

459     Portland  cement 20  per  ct. 

883     Post  horns,  (decision  5217) 25  per  ct. 

592     Posts  and  columns,  or  part  or  sections  of,  iron  or  steel. . . .  1 J  cts.  per  Ib, 
"     see  Wood. 

506  Potash,  acetate  of • 25  per  ct. 

507  bicarbonate  of,  medicinal,  (decision  4117  25  per  ct. 

464  "  bichromate  of 3  cts.  per  Ib. 

487  "  calcined,  or  pearl  ash li  cts.  per  Ib. 

477  "  carbonate  of,  crude  or  fused,  (decision  5096) 20  per  ct. 

477  u  caustic 20  per  ct. 

478  "  chlorate  of , .  3  cts.  per  Ib. 

463  "  chromate  of .3  cts.  per  Ib. 

477  "  crude 20  per  ct. 

477  "  hydrate  of,  (decision  3940) 20  per  ct. 

479  "         hydriodate  of,  iodite  of,  and  iodate  of 50  cts.  per  Ib. 

1042  "         muriate  of free. 

482  "         nitrate  of,  or  saltpetre,  crude 1  ct.  per  Ib. 

483  "  "  "  "         refined \\  cts.  per  Ib. 

480  "         prussia  te  of,  red 10  cts.  per  Ib. 

481  "  "  u     yellow Sets,  per  Ib. 

506  "         salts  of,  not  otherwise  provided  for 25  per  ct. 

484  "         sulphate  of 20  per  ct. 

506     Potassa,  acetate  of 25  per  ct. 

506  "         permanganate,  (decision  1545) 25  per  ct. 

444  "         tartrate  of,  or  rochelle  salts 3  cts.  per  Ib. 

Potassium,  see  Minerals. 
699     Potatoes,  60  Ibs.  to  the  bushel,  (including  seed  potatoes, 

decision  1803) 15  cts.  per  bushel. 

Potato  starch,  see  Starch. 


EXISTING  LAWS  AND  DECISIONS.  291 

PARAGRAPH  OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY. 

571     Pots,  cast  iron li  cts.  per  Ib. 

615         "      coated,  glazed  or  tinned 3  cts.  per  Ib. 

Pouches,  see  India  rubber. 

1246     Poultry,  dressed,  (decision  2325) 10  per  ct. 

697          "         prepared,  in  cans  or  otherwise 25  per  ct. 

1246     Pounce 20  per  ct. 

1033     Powder,  bleaching  or  chloride  of  lime free. 

610          "         bronze,  (decision  5530) 15  per  ct. 

945  **         curry free. 

844  "         finishing 20  per  ct. 

848  u         fulminating,  fulminates,  and  all  like  articles,  not 

specially  enumerated  or  provided  for 30  per  ct. 

853  "         gun,  and  all  explosive  substances  used  for  mining, 

blasting,  artillery,  or  sporting  purposes, 

valued  not  over  20  cts.  per  Ib 6  cts.  per  Ib. 

valued  over  20  cts.  per  Ib 10  cts.  per  Ib 

513  "        hair 50  per  ct.. 

870          u        ink 30  per  ct. 

507  "         iron,  (decision  1747) 25  per  ct. 

1246          "         insect,  (decision  2364) 20  per  ct. 

893  "         polishing,  all 20  per  ct. 

818  puffs,  as  brushes,  (decision  3114) 30  per  ct. 

513  "         for  the  skin 50  per  ct. 

513  "         tooth 50  per  ct. 

Powders,  medicinal,  see  Preparations. 

894  Precious  stones  of  all  kinds,  (see  Diamonds) 10  per  ct. 

834  "      composition  of  glass  or  paste,  not  set 10  per  ct. 

Preparations,  viz. 

anatomical,  see  Anatomy. 

514  alcoholic  perfumery,  including  cologne  water. — 

$2.00  per  gall,  and  50  per  ct. 

517  alcoholic  compounds,  not  otherwise  specially  enum- 
erated or  provided  for,  on  the  alcohol  contained 
therein ,. .  .$2.00  per  gall,  and  25  per  ct. 

506  essential  oils,  expressed  oils,  distilled  oils,  rendered 
oils,  alkalis,  alkaloids,  and  all  combinations  of  any  of 
the  foregoing,  not  specially  enumerated  or  provided  for.  .25  per  ct. 

506  chemical  compounds  and  salts,  by  whatever  name 
known,  and  not  specially  enumerated  or  provided 
for 25  per  ct. 

727  compounds  or  preparations  of  which  distilled  spirits 
are  a  component  part  of  chief  value,  not  specially 
enumerated  or  provided  for,  there  shall  be  levied  a 
duty  not  less  than  that  imposed  upon  distilled  spirits. 


292  U.  S.  IMPORT  DUTIES  UNDER 

PABAGBAPH  OF  LAW  BATE  OF 

IMPOSING  DUTY.  DUTY. 

Preparations. —  Continued. 

532  medicinal,  known  as  essences,  ethers,  extracts,  mixtures, 
spirits,  tinctures,  and  medicated  wines,  of  which 
alcohol  is  a  component  part,  not  specially  enumerated 
or  provided  for 50  cts.  per  Ib. 

507  medicinal,  known  as  cerates,  conserves,  decoctions,  emul- 

sions, extracts,  solid  or  fluid  ;  infusions,  juices,  lini- 
ments, lozenges,  mixtures,  mucilages,  ointments,  oleo- 
resins,  pills,  plasters,  powders,  resins,  suppositories, 
syrups,  vinegars,  and  waters,  of  any  of  which  alcohol 
is  not  a  component  part,  and  which  are  not  specially 
enumerated  or  provided  for 25  per  ct. 

opium,  see  Opium. 

513  proprietary,  to  wit:  all  cosmetics,  pills,  powders, 
troches,  or  lozenges,  syrups,  cordials,  bitters,  ano- 
dynes, tonics,  plasters,  liniments,  salves,  ointments, 
pastes,  drops,  waters,  essences,  spirits,  oils  or  prepara- 
tions or  compositions  recommended  to  the  public  as 
proprietary  articles,  or  prepared  according  to  some 
private  formula,  as  remedies  or  specifics  for  any  dis- 
ease or  diseases,  or  aifections  whatever,  affecting  the 
human  or  animal  body,  including  all  toilet  prepara- 
tions whatever,  used  as  applications  to  the  hair, 
mouth,  teeth,  or  skin,  not  specially  enumerated  or  pro- 
vided for 50  per  ct. 

of  pyroxyline,  see  Collodion. 

for  societies,  see  Societies. 

508  all    barks,   beans,    berries,    balsams,   buds,   bulbs,    and 

bulbous  roots,  and  excrescences,  such  as  nut-galls, 
fruits,  flowers,  dried  fibers,  grains,  gums,  nnd  gum 
resins,  herbs,  leaves,  lichens,  mosses,  nuts,  roots  and 
stems,  spices,  vegetables,  seeds,  (aromatic,  not  garden 
seeds),  and  seeds  of  morbid  growth,  weeds,  woods 
used  expressly  for  dyeing,  and  dried  insects,  any  of  the 
foregoing  of  which  are  not  edible,  but  which  have  been 
advanced  in  value  or  condition  by  refining  or  grind- 
ing, or  by  other  process  of  manufacture,  and  not  spe- 
cially enumerated  or  provided  for,  (see  paragraph  1051) .  .10  per  ct. 
697  Prepared  meats  and  fish  of  all  kinds,  not  specially  enume- 
rated or  provided  for 25  per  ct. 

701  "         vegetables 30  per  ct. 

Presents,  articles  imported  "  as  presents,"  other  than  such 
as  are  exempted  by  law  from  duty,  are  liable  to  duty, 
(Reg.  of  1857,  page  600.) 
Preserves,  see  Fruits,  preserved. 


EXISTING  LAWS  AND  DECISIONS.  293 

PARAGRAPH  OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY. 

798     Printed  matter,  all,  not  specially  enumerated  or  provided 

for  * .. 25  per  ct. 

798     Prints  or  engravings,  bound  or  unbound 25  per  ct. 

Prisms,  see  Glass. 

Produce  or  growth  of  the  United  States,  exported   and 

returned,  see  United  States. 
Professional  books,  implements,  instruments,  and  tools,  of 

persons  arriving  in  the  United  States,  see  Eifects. 
Prohibited  importations,  see  paragraphs  397^,  404  to  406, 

534,  722,  725. 

Protractors,  dutiable  according  to  the  material. 
Proprietary  articles  and  medicines,  see  Preparations. 
Protest  against  Collectors'  decision  as  to  rates  of  duties, 

charges,  &c.,  see  paragraph  160. 
Provender,  see  Oats. 
Prunella,  see  Buttons  and  Woolens. 
Prunelles  (decision  4793)  see  Fruits. 

1246     Prune  wine  f 20  per  ct. 

708     Prunes  (decision  4993) 1  ct.  per  Ib. 

716         "         preserved  in  sugar,  spirits,  syrup  or  molasses  (de- 
cision 2654) 35  per  ct. 

501     Prussian  blue  (decision  1575) 25  per  ct. 

480  Prussiate  of  potash,  red 10  cts.  per  Ib. 

481  "  "        "       yellow 5  cts.  per  Ib. 

630     Pulleys,  iron,  brass  or  other  metal 45  per  ct. 

647  "        wood 35  per  ct. 

1246     Pulp,  blue,  (decision  4089) 20  per  ct. 

807  "  dried,  for  paper  makers'  use,  (decision  2428) 10  per  ct. 

1106  "  grass,  for  manufacture  of  paper .free. 

1246  "  rag,  if  half  stuff,  (decision  1589) 20  per  ct. 

802         ''         "    in  sheets  or  boards,  (Reg.  of  1857,  page  581) 15  per  ct. 

807         "      wood,  (decision  2428) 10  per  ct. 

1181  Pulu free. 

1 182  Pumice,  and  pumice  stone free. 

1182     Pumice  in  bricks,  (decisions  1517-2676) free. 

700     Pumpkins 10  per  ct. 


*In  the  opinion  delivered  by  the  Court,  in  the  case  of  Arthur  vs.  Moller,  it 
was  stated  that  the  term  printing  includes  most  of  the  forms  of  figures,  or 
characters,  or  representations,  colored  or  uncolored,  that  may  be*impressed  on 
the  yielding  surface,  and  that  it  is  not  necessary  that  the  character  produced 
should  be  letters  or  numerals,  or  the  result  of  types  or  stereotypes,  or  be  read- 
ing matter. — (Decisions  3941-5485) 

f  So  styled  Prune  wine  for  fining  liquors,  does  not  on  examination  bear 
similitude  to  brandy  coloring,  and  should  be  classed  as  non -enumerated 
manufactured  article  at  20  per  cent,"  under  paragraph  1246,  (decision  721.) 


294  U.  S.  IMPORT  DUTIES  UNDER 

PARAGRAPH  OF  LAW  KATE  OF 

IMPOSING  DUTY.  DUTY.  ~" 

Pumps,  dutiable  according  to  the  material. 

630     Punches,  iron  or  steel 45  per  ct. 

501     Purple  brown 25  per  ct. 

Purses,  see  Card  Cases,  &c. 

460     Putty 1  ct.  perlb. 

630         "     knives,  (decision  368) 45  per  ct. 

Pyrites,  see  Ore. 
1009     Pyrogallic  acid,  (decision  3412) free. 

Pyroligneous  acid,  see  Acid,  acetic. 

Pyroxyline,  see  Collodion. 


Q- 

889     Quadrants  and  sextants 35  per  ct. 

630     Quadrant  frames,  metal 45  per  ct. 

647  "  "        wood 35perct. 

1051     Quassia  wood,  crude free. 

508  "  "      otherwise  than  crude 10  per  ct. 

Queensware,  see  Earthenware. 

435     Quercitron,  extract,  for  tanning,  (decision  4816) 20  per  ct. 

1 051     Quick  grass  root,  crude free. 

508          kt         "        "      otherwise  than  crude 10  per  ct. 

625     Quicksilver,   or  mercury 10  per  ct. 

936     Quilla,  bark free. 

1183     Quills,  prepared  or  unprepared,  (decision  4705) free. 

1246          "      toothpicks,  (decision  129 i ) 20  per  ct. 

Quiltings  or  quilts,  dutiable  according  to  the  materials. 
1119     Quinces,  green free. 

716  "       preserved 35  per  ct. 

1044     Quinia,  sulphate  of,  salts  of,  and  cinchonidia free. 

936  "       barks,  cinchona  and  other,  used  in  manufacture  of. free. 

1 100     Quoits  or  curling  stones free. 


R. 

Rabbits,  alive,  see  Animals. 

1246  "         eviscerated  or  dressed  (decision  2325) 10  per  ct. 

Rafts,  see  Wood. 
Rag  pulp,  see  Pulp. 


EXISTING  LAWS  AND  DECISIONS.  295 

PARAGRAPH  OF  LAW  RATE  OF 

i;  ,  IMPOSING  DUTY.  DUTY. 

1169     Rags,  of  all  kinds,  other  than  wool,  for  paper  stock  * free. 

775         "     woolen 10  cts.  per  Ib. 

895  u     of  whatever  material  composed,  not  specially  enume- 

rated or  provided  for 10  per  ct. 

Railroad  cars,  see  Cars. 

574  "         chairs  (decision  276) 1£  cts.  per  Ib. 

iron  for  repairs  or  remanufacture,  see  paragraph  244. 

1184  "         ties,  of  wood  (decision  1209) free. 

"         sleepers  (decision  2673)  see  Lumber  under  title  Wood. 

563     Rails,  tee,  iron  or  steel,  weighing  not  over  25  Ibs.  to  yard. .  9-10  ct.  per  Ib. 
563         "      flat,  iron  or  steel,  punched 8-10  ct.  per  Ib. 

560  Railway  bars,  iron,  weighing  more  than  25  Ibs.  to  yard.  .7-10  ct.  per  Ib. 

561  "       steel  or  part  steel,  weighing  more  than  25 

Ibs.  to  yard $17  per  ton. 

574  u         fish  plates,  or  splice  bars,  iron  or  steel 1 J  cts.  per  Ib. 

593  '"  steel  wheels  and  steel  tired  wheels  for  railway 
purposes,  whether  wholly  or  partly  finished,  and 
iron  or  steel  locomotive,  car,  and  other  railway 
tires,  or  parts  thereof,  wholly  or  partly  manu- 
factured   2i  cts.  per  Ib. 

593  iron  or  steel  ingots,  cogged  ingots,  blooms  or 
blanks  for  the  same,  without  regard  to  the 
degree  of  manufacture 2  cts.  per  Ib. 

714  Raisins 2  cts.  per  Ib. 

630     Rakes,  iron  or  steel 45  per  ct. 

647         "        wood 35  per  ct. 

Ramie,  manufactures  of,  see  Flax,  manufactures  of. 

866     Rape  seed J  ct.  per  Ib . 

443         "         "     oil 10  cts.  per  gall. 

621     Rapiers,  (swords) 35  per  ct. 

1119     Raspberries,  (decision  3162) • free. 

528  oil • $2.50  per  Ib. 

715  vinegar,  (decision  May  31st,  1867) 20  per  ct. 

Rasps,  see  Files. 

Ratifia,  see  Liquors. 

1 185  Rattans,  unmanufactured,  (decision  4949) free  . 

896  manufactured,  but  not  made  up  into  completed 

articles,  (decision  5252) 10  per  ct 

"         for  canes,  see  Canes. 


*  40  per  cent,  of  woolen  rags,  in  bundles  of  rags,  for  the  manufacture  of 
paper,  is  too  large  a  proportion  to  be  admitted  free  of  duty.  The  importer 
should,  where  no  evidence  of  fraud  appears,  be  made  to  separate  the  free  from 
the  dutiable  rags  on  entry. — (Decisions  311-3535-4098.) 


296  U.  S.  IMPORT  DUTIES  UNDER 

PARAGRAPH  OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY. 

839     Rattles,  toys,  (decision  1346) 35  per  ct. 

"         other,  dutiable  according  to  the  material. 
Raw  articles  or  unmanufactured,  see  note  on  page  174  and 
paragraph  1246. 

621     Razors 50  per  ct. 

S02         "         cases  for,  paper 15  per  ct. 

S77        "         "         "         leather 30  per  ct. 

647     Razor  strops,  wood  and  leather 35  per  ct. 

630     Reaping  hooks,  iron  or  steel 45  per  ct. 

472     Red  lead 3  cts.  per  Ib. 

507     Red  precipitate 25  per  ct. 

Reeds,  bamboo,  for  canes  and  umbrella  sticks,  see  Canes 
and  Umbrellas. 

1062         "  "  unmanufactured,  (decision  4949) free. 

1185         "         unmanufactured free. 

896         "         manufactured,  but  not  made  up  into  completed 

articles,  (decision  5252) 10  per  ct. 

Regalia,  dutiable  according  to  the  material,  (decision  4435.) 
"         specially  imported  for  societies,  see  Societies. 

609     Regulus  of  antimony 10  per  ct. 

600          "         "     copper,  on  the  fine  copper  contained  therein.  .3£  cts.  per  Ib. 
Re-importation  of  domestic  articles,  see  United  States. 
"  of  foreign  articles,  exported  for  repairs, 

duty  to   be  assessed  on  entire  valuation 
including  repairs,  (decisions  2081-2631.) 
"  *'          of  foreign  articles,  to  be  treated  as  original 

importation,  (decisions  2246-2815-3010.) 
Religious   societies,   articles   specially   imported    for   see 
Societies. 

506     Rendered  oils,  not  otherwise  provided  for 25  per  ct. 

933     Rennerts,  raw  or  prepared free. 

1240     Repairs,  machinery  imported  for .free. 

"         see  Cars,  Re-importations  and  Vessels. 
Reps,  dutiable  according  to  the  material. 

1051     Resins,  gum,  crude free. 

508  u          "      otherwise  than  crude 10  per  ct. 

"      medicinal,  see  Preparations. 
Reticules,  see  Card  Cases,  &c. 

1178     Retorts,  and  parts  thereof,  platinum,  for  chemical  uses free. 

538  "       gas,  not  ornamented,  of  stoneware  or  earthenware. ..  .25  per  ct 

Returned  cargo,  see  Re-importations. 

1051     Rhubarb,  crude free. 

508  "          otherwise  than  crude 10  per  ct. 

Ribbon  wire,  (see  wire.) 


EXISTING  LAWS  AND  DECISIONS.  297 

PARAGRAPH  OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY. 

738  Ribbons,  cotton 35  per  ct. 

797  u         silk , 50  per  ct. 

"  mixed  materials,  see  note  on  page  174. 

"  for  hats,  bonnets  and  hoods,  see  Hats. 

739  velvet,  cotton 40  per  ct. 

797  "  "       silk SOperct. 

"       mixed  materials,  see  note  on  page  174. 

630  "         metal,  (decision  4204) 45  per  ct. 

797  "  "      and  silk,  silk  chief  value,  (decision  2672) 50  per  ct. 

684     Rice,  cleaned 2£  cts.  per  Ib. 

684         "      uncleaned 1^  cts.  per  Ib. 

"      warehoused  for  cleansing,  se'e  paragraph  1. 

686        "     flour  and  meal,  (decision  5678) 20  per  ct. 

"      from  Hawaiiaji  Islands,  see  paragraph  370. 

•685        "     paddy ...- li  cts.  per  Ib. 

683         "      starch 2£  cts.  per  Ib. 

•616     Rifles,  (see  foot  note  to  Guns.) 25  per  ct. 

856     Ringlets,  human  hair,  or  hair  chief  value 35  per  ct. 

856     Rings,  human  hair,  or  hair  chief  value 35  per  ct. 

873          "      if  jewelry,  and  not  hair 25  per  ct. 

624          "      gilt  or  plated,  if  not  jewelry 35  per  ct. 

u      if  saddlery,  see  Saddlery. 
"      other,  dutiable  according  to  the  material. 
Rivet  wire  rods,  iron  or  steel,  see  Wire  Rods. 

578     Rivets,  iron  or  steel 2|  cts.  per  Ib. 

630          "       any  other  metal 45  per  ct. 

"      for  repair  and  construction  of  vessels,  see  Vessels. 

849     Robes,  buffalo,  wholly  or  partly  made  up,  (decision  3351) 30  per  ct. 

864          "            "        not  made  up,  but  dressed  on  the  skin  (deci- 
sion 3351) , 20  per  ct. 

849          "       goat  skin,   if   not   intended    for   rugs,    (decisions 

3702-5484) -. 30  per  ct. 

"      lap,  linen  and  worsted,  as  manfs.  of  worsted,  (deci- 
sion 2374)  see  Woolens. 
"       other,  dutiable  according  to  the  material. 

444     Rochelle  salts,  or  tartrate  soda  and  potassa 3  cts.  per  Ib. 

Rockingham  ware,  (decision  1528,)  as  Earthenware. 

630     Rods  and  eyes,  stair,  brass  or  other  metal 45  per  ct. 

624  '•         plated  or  gilt 35  per  ct. 

Rods,  copper,  iron  or  steel,  see  these  materials. 

"      for  construction  and  repair  of  vessels,  see  Vessels. 

459     Roman  cement 20  per  ct. 

914     Roncou,  rocou,  annato,  or  Orleans,  and  all  extracts  of free. 

1246     Roofing  felt 20  per  ct. 

546  "         slates .25  per  ct. 

20 


208  U.  S.  IMPOET  DUTIES  UNDER 

PAKAGRAPH  OF  LAW  KATE  OP 

IMPOSING  DUTY.  DUTY. 

544     Roofing,  tile 20  per  ct. 

1059     Root,  arrow free. 

702       "       chicory,  ground  or  unground,  burnt  or  prepared 2  cts.  per  Ib. 

704      "       dandelion  root,  raw  or  prepared,  (decision  3289) 2  cts.  per  Ib. 

1187      u       flour free. 

951       "       ginger,  unground free. 

959         "     licorice,  unground free. 

1176  Roots,  for  Agricultural   Department,  or  U.  S.  Botanical 

Garden free. 

819  "         bulbous,  and  bulbs,  not  medicinal,  and  not  specially 

enumerated  or  provided  for 20  per  ct.. 

1136        "         hop,  for  cultivation ..-    free 

1051         "•        medicinal,  and  not  edible,  crude free. 

508        "  "      •      "        otherwise  than  crude 10  per  ct. 

1169     Rope  ends,  and  waste  rope,  for  paper  stock free. 

1133         "     hide. free. 

"     made  of  grass,  bark,  or  vegetable  substances,  see  Cordage. 
"     wire,  see  Wire. 

810     Rosaries,  as  beads,  (decision  5079) 50  per  ct. 

996     Rosemary  or  anthoss  oil free. 

1051     Rose  leaves free. 

501         "     pink 25  per  ct. 

513        tl     water,  (toilet) 50  per  ct. 

1233     Rosewood,  unmanufactured free. 

646  "  manufactures  of 35  per  ct. 

968     Roses,  ottar  of free. 

716         "       conserve  of,  as  sweetmeats,  (decision  4339) 35  per  ct. 

1051     Rosin ,  crude free. 

508        "       otherwise  than  crude 10  per  ct. 

1009    Rosolic  acid  (decision  4514) free. 

Rosolio,  see  Liquors. 

1188     Rotten  stone free. 

513    Rouge 50  per  ct. 

Rubber,  India,  see  India  Rubber. 

894     Rubies,  not  set 10  per  ct. 

873         "         set  as  jewelry 25  per  ct. 

Rugs,  see  Carpets. 

"      railway  (decision  543)  dutiable  according  to  the  material. 

813     Rules,  bone,  horn  or  ivory 35  per  ct. 

855         "       gutta  percha 35  per  ct. 

630         "       metal 45  per  ct. 

647  "       wood •. 35  per  ct. 

729     Rum,  bay,  or  bay  water,  distilled  or  compounded,  $1  per  gall.  1st  proof 

and  in  proportion  for  any  greater  strength  than  first  proof. 
529         "     essence,  or  oil  of 50  cts.  per  oz^ 


EXISTING  LAWS  AND  DECISIONS.  299 

PARAGRAPH  OF  LAW  RATE  .OF 

IMPOSING  DUTY.  DUTY. 

440     Rum,  bay,  essence  or  oil  of $2.50  per  Ib. 

"     see  Liquors. 
Rust,  damage  from,  see  paragraph  598,  and  foot  note  to 

steel,  damaged  (decisions  415-424-1138-1565-3510-4431-4652.) 

674     Rye,  56  Ibs.  to  bushel,  (paragraph  148) 10  cts.  per  bush. 

681        "     flour i  ct.  per  Ib. 

681        "     shorts  (decision  677) i  ct.  per  Ib. 


8. 

621     Sabres 35  per  ct. 

621         "      blades  for '.  35  per  ct. 

829  Saddlery,  coach  and  harness  furniture  of  all  kinds,  sad- 
dlery, coach  and  harness  hardware,  silver-plated,  brass, 
brass-plated,  or  covered,  common,  tinned,  burnished,  or 
japanned,  not  specially  enumerated  or  provided  for, 
(decisions  Dec.  16,  1861,  and  April  12,  1871.) 35  per  ct. 

571     Sadirons,  cast  iron !£  cts.  per  Ib. 

1001  Saffron  and  safflower,  and  extract  of,  and  saffron  cake,  (de- 

cision 3330) free. 

1189     Sago,   sago  crude,  and  sago   flour,   (including   imitation 

of,  made  from  potatoes,  decision  4443) free. 

762     Sail  duck,  or  canvas  for  sails 30  per  ct. 

620       fc'     needles,  (decision  February  13,  1865) 25  per  ct. 

1051     Saint  John's  Beans,  crude free. 

969     Salacine free. 

506  Sal  acetosella,  chemical  salt,  (decision  August  27,  1857) 25  per  ct. 

450     Sal  ammoniac,  or  muriate  of  ammonia,  (decision  1896) 10  per  ct. 

486  Sal  soda i  ct.  per  Ib. 

487  Salaratus , H  cts.  per  Ib. 

1009     Salicylic  acid,,  (decision  5524) free. 

507  Salicylate  of  sodium,  (decision  3895) 25  per  ct. 

Salmon,  see  Fist. 

1002  Saloup  or  selep free. 

489     Salt  cake,  (sulphate  of  soda)  crude  or  refined 20  per  ct. 

897     Salt,  in  bags,  sacks,  barrels,  or  other  packages 12  cts.  per  100  Ibs. 

897       u     in  hulk 8  cts.  per  100  Ibs. 

"     for  curing  meats  for  exportation,  see  paragraph  897. 

u         fish,  see  paragraphs  245  and  897,  and  deci- 
sion 5104. 

897       "     rock,  (decision  June  12, 1863) 8  cts.  per  100  Ibs. 

"     dung,  see  Dung  Salt. 
506      "     waste,  (decision  3874) 25  per  ct. 


300  U.  S.  IMPORT  DUTIES  UNDER 

PARAGRAPH  OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY. 

482  Saltpetre,  (or  nitrate  of  potash,)  crude 1  ct.  per  Ib. 

483  "          refined f H  cts.  per  Ib. 

"          as  to  drawback,  see  paragraph  249. 

1020     Salts,  aniline  or  black free. 

506       "       chemical,   and   chemical   compounds,   by   whatever 
name  known,  not  specially  enumerated  or  provided 

for .25  per  ct. 

476       "       Epsom i  ct.  per  Ib. 

489       "       Glauber 20  per  ct. 

537       "       of  morphia,  or  morphine $1.00  per  oz. 

1044       "       of  quinia free. 

444  "      Rochelle,  or  tartrate  soda  and  potassa 3  cts.  per  Ib. 

445  "       strychinia  or  strychnine 50  cts.  per  oz. 

Salves,  see  Preparations. 

Samples,  and  pattern  cards,  if  of  no  mercantile  value,  (de- 
cision 4828) free. 

Sand,  see  Minerals,  (decision  3880.) 
Sandal  wood,  see  Wood. 

1051     Sandarach,  gum free. 

508  "  "     otherwise  than  crude 10  per  ct. 

Sandstone,  see  Stones. 

525     Santoniue $3.00  per  Ib. 

901     Sarcophagus,  red  granite,  (decision  10) 20  per  ct. 

Sardines  and  sardels,  see  Fish. 

1051     Sarsaparilla,  crude free. 

1051     Sassafrass,  bark  and  root,  crude free. 

508  "      otherwise  than  crude 10  per  ct. 

506  "         oil  of 25  per  ct. 

501     Satin,  white 25  per  ct. 

1233         "     wood,  unmanufactured free. 

646         "         "        manufactures  of. 35  per  ct. 

Satins,  dutiable  according  to  the  material. 
"       cut  for  buttons,  see  Buttons. 

571     Sauce  pans,  cast  iron, 1 J  cts.  per  Ib. 

615         "         "       coated,  glazed  or  tinned 3  cts.  per  Ib. 

630        "         "       any  other  metal , 45  per  ct. 

698     Sauces,  all  kinds,  not  specially  enumerated  or  provided  for, 

(decision  3492) 35  per  ct 

1190  Sauerkraut free. 

1071     Sausages,  bologna,  (decision  5472) free. 

1071  "  German,  (decision  2220) free. 

697  other 25  per  ct. 

1191  Sausage  skins free. 

1246     Saw  dust,  (decision  4899,)  if  not  for  dyeing  or  tanning 10  per  ct. 

"     logs,  see  Wood. 

"     plates,  see  Steel  ingots. 


EXISTING  LAWS  AND  DECISIONS.  301 

PABAGKAPH  OF  LAW  KATE  OF 

IMPOSING  DUTY.  DUTY. 

588  Saws,  circular 30  per  ct. 

586  "     cross-cut 8  cts.  per  linear  ft. 

589  "     hand  and  back 40  per  ct. 

587  "     mill,  pit  and  drag, 

not  over  9  inches  wide 10  cts.  per  linear  ft. 

over  9  inches  wide 15  cts.  per  linear  ft. 

589        "     other  than  above 40  per  ct. 

Scagliola,  see  Furniture. 

Scales,  dutiable  according  to  the  material. 

1051     Scammony,  or  resin  of  scammony,  crude free. 

508  same,  otherwise  than  crude 10  per  ct. 

Scantling,  see  Lumber,  under  the  title  Wood. 

797     Scarfs,  silk 50  per  ct. 

"         other,  see  Clothing. 
Schools,  articles  specially  imported  for,  see  Societies. 

61 1     Scissors,  (see  Shears) 35  per  ct. 

630          "         surgical,  (decision  4870) 45  per  ct. 

Scrap  metals,  see  the  respective  metals. 
Scraps  or  waste,  see  Paper  Stock  and  Waste. 

630     Scrapers,  steel  or  iron ; 45  per  ct. 

Screens,  carpet,  see  Carpets. 

"         other,  dutiable  according  to  the  material. 
Screw  wire  rods,  iron  or  steel,  see  Wire  rods. 
595     Screws,*  commonly  called  wood  screws, 

2  inches  or  over  in  length 6  cts.  per  Ib. 

1  inch  and  less  than  2  inches  in  length 8  cts.  per  Ib. 

over  i  inch  and  less  than  1  inch  in  length 10  cts.  per  Ib. 

^  inch  and  less  in  length 12  cts.  per  Ib. 

Sculptures,  specimens  of,  for  societies,  see  Societies. 
Sculptures,  see  Art. 

630     Scythes 45  per  ct. 

899     Sealing  wax 20  per  ct. 

506     Seal  oil,  as  animal  oil  (decision  1596) 25  per  ct. 

"     skins,  as  fur  skins. 
Seating,  see  Hair  Cloth. 

Sea  stores,  see  paragraphs  59  to  61,  &  297  to  299  and  title 
Vessels. 

1159     Seaweed,  for  beds  and  mattresses free. 

1192  "        not  otherwise  provided  for free. 

1246     Sea  tangle  tents,  manfs.  of  seaweed  (decision  4635) 20  per  ct. 


*  This  it  appears  is  a  descriptive  designation,  based  upon  the  objects  or  uses 
of  the  article,  and  not  upon  the  material  of  which  it  is  composed,  no  reference 
to  which  is  made  by  the  statute,  (decision  2465.) 


302  U.  S.  IMPORT  DUTIES  UNDER 

PARAGRAPH  OF  LAW  BATE  OF 

IMPOSING  DUTY.  DUTY. 

1175     Seeds,  all  kinds,  except  medicinal,  not  specially  enumerated 

or  provided  for free. 

1051  "  aromatic,  and  seeds  of  morbid  growth,  not  edible, 
and  not  especially  enumerated  or  provided  for,  if 
crude free. 

508  "  aromatic,  not  garden,  and  seeds  of  morbid  growth, 
not  edible,  and  not  specially  enumerated  or  pro- 
vided for,  advanced  in  value  or  condition,  by  re- 
fining or  grinding,  or  by  other  process  of  manufac- 
ture  . 10  per  ct. 

431         "     castor  or  castor  beans  *  50  Ibs.  to  bush 50  cts.  per  bush. 

880         "     flax  or  linseed,  56  Ibs.  to  the  bushel 20  cts.  per  bush. 

879         "     garden,  except  seed  of  the  sugar  beet 20  per  ct. 

866        "    hemp \  ct.  per  Ib. 

866         "     oil,  of  like  character  to  hemp  and  rape  seed,  other 

than  linseed  or  flaxseed J  ct.  per  Ib. 

866         "     rape 4  ct.   per  Ib. 

1193  "     sugar  beet free. 

Segars,  see  Cigars. 

761     Seine  and  gilling  twine 25  per  ct. 

761     Seines  . . .  •. 25  per  ct. 

1002     Selep  or  saloup .free. 

Seminaries,  articles  specially  imported  for,  see  Societies. 

1051     Seneca  root,  crude free. 

1051     Senegal  gum,  crude free. 

508         "  "         otherwise  than  crude 10  per  ct. 

1051     Senna  leaves,  crude free. 

1101     Sepia,  or  cuttle  fish  bone free. 

Serges,  see  Woolen  dress  goods. 

1051     Sesame,  or  sesamum  seed,  crude • free. 

508  "  "  "  "     otherwise  than  crude 10  per  ct. 

997  "  "  "  "     or  bene,  oil  of free. 

630     Sewing  machines,  (decision  1471) 45  per  ct. 

619  "  "        needles  for 35  per  ct. 

Sextants,  see  Quadrants. 

1119     Shaddocks free. 

Shafts,  see  Iron  or  Steel. 
Shale,  see  Coal. 

1194  Shark  skins free. 

738  Shawls,  cotton,  (see  foot  note  to  Cotton  Clothing) 35  per  ct. 

739  "          cotton  lace,  if  completed  by  the  lace  maker  f 40  per  ct. 

738         "          cotton  lace,  if  not  completed  by  the  lace  maker f...   35  per  ct. 
751         "         linen  lace,  if  completed  by  the  lace  maker  f 30  per  ct. 

*  An  allowance  can  be  made  for  weight  of  the  pods  as  tare. — (Decision  582.) 
f  See  foot  note  to  Laces. 


EXISTING  LAWS  AND  DECISIONS.  303 

:PARAGRAPH  OF  LAW  KATE  OF 

IMPOSING  DUTY.  DUTY. 

750     Shawls,  linen  lace,  if  not  completed  by  the  lace  maker* 40  per  ct. 

knit,  of  wool,  worsted  or  animal  hair,  (decision 

3194,)  as  knit  goods,  which  see. 
u         mixed  materials,  see  note  on  page  174. 

797         "         silk 50  per  ct. 

776         "         woolen, 

valued  not  over  80  cts.  per  Ib 35  cts.  per  Ib.  &  35  per  ct. 

valued  over  80  cts.  per  Ib. 35  cts.  per  Ib.  &  40  per  ct. 

781  wholly  or  in  part  of  wool,  worsted,  or  animal 
hair,  other  than  Icnit  shawls,  or  woolen  shawls,  (de- 
cisions 1535-2694;  f 45  cts.  per  Ib.  and  40  per  ct. 

781  worsted  lace,  (decisions  1871-2821) .  .45  cts.  per  Ib.  and  40  perct. 

611     Shears,  or  scissors 35  per  ct. 

630         "         hedge  or  garden,  (decision  368) 45  per  ct. 

611         "         horse,  (decision  3448). 35  perct. 

611         "         pruning 35  per  ct. 

630         "         sheep,  (decision  368) 45  per  ct. 

1111     Sheathing  felt,  adhesive free. 

metal,  see  Metal. 

803  paper 10  per  ct. 

Sheep,  alive,  see  Animals. 
"        skins,  see  Skins. 

1246         "        wash,  (decision  2426) 20  per  ct. 

Sheet  metals,  see  the  respective  metals. 
Sheeting,  linen,  see  Flax,  manufactures  of. 

"         cotton,  see  Cotton  Cloth. 
Sheets,  willow,  for  making  hats,  see  Hats. 

1051     Shellac,  gum,  crude free. 

1198     Shell-fish free. 

956     Shell,  lac  dye,  crude free 

900        "      baskets 25  per  ct.' 

833        "      combs , 30  per  ct. 

824        "      boxes,  (decision  5002) 35  per  ct. 

1224        u      tortoise free. 

839        "      toys 35  per  ct. 

1091     Shells,  cocoa  or  cacao free- 

900  "  whole  or  parts  of,  manufactured,  of  every  descrip- 
tion, not  specially  enumerated  or  provided  for, 
(decision  4428) 25  per  ct. 

*  See  foot  note  to  Laces. 

t  Woolen  Shawls,  the  principle  established  by  the  decision  in  the  case  of 
Friedman  vs.  Arthur,  is  that  shawls,  made  partly  of  wool,  and  partly  of  worsted, 
or  other  materials,  but  of  which  wool  is  the  component  of  chief  value,  or 
which  were  known  commercially  as  woolen  shawls,  when  the  Act  of  1867  was 
passed,  are  to  be  classified  as  woolen  shawls,  (decision 


304  U.  S.  IMPORT  DUTIES  UNDER 

PAEAGKAPH  OF  LAW  KATE  OF 

IMPOSING  DUTY.  DUTY. 

1195     Shells  of  every  description,  unmanufactured. .% free. 

1195  "       simply  cleansed  with  acids,  (decision  3848) free. 

900         "       cleaned  and  polished  by  acids,  or  engraved,  cut  or 

ground,  (decision  3813) 25  per  ct. 

1196  Shingle  bolts free. 

640     Shingles,  (decision  3699^3790) 35  cts.  per  1000. 

827     Ship's  or  box  chronometers  and  parts  thereof. free. 

Ship  timber,  planking  and  knees,  see  Wood. 
"      repairs  and  construction,  see  Vessels. 
"      iron  and  steel  for,  see  Iron  and  Steel. 
Shirtings,  cotton,  see  Cotton  Cloth. 

"        linen,  see  Flax,  manufactures  of. 
Shirts,  cotton,  see  Cotton  Stockings,  &c. 

797         "        silk 50  per  ct. 

"       linen,  see  Flax,  manufactures  of. 

"        wool,  worsted  or  animal  hair,  see  Woolens. 

775     Shoddy,  woolen 10  cts.  per  lb.. 

Shoe  binding,  see  binding. 

630       "       fasteners,  brass,  iron  or  other  metal,  (decision  3667) 45  per  ct. 

"       lastings,  and  lacets,  dutiable  according  to  the  material. 

630       u       horns,  brass  or  other  metals 45  per  ct. 

611       "       knives 35  per  ct 

630       "      pinchers.. 45  per  ct. 

750     Shoe  thread,  flax  or  linen 40  per  ct. 

877         "     vanps,  (decision  5026) 30  per  ct. 

576     Shoes,  horse,  mule,  or  ox,  wrought  iron  or  steel 2  cts.  per  lb. 

"       other,  see  Boots. 
645     Shocks,  sugar  box  and  packing  box,  wood,  not  specially 

enumerated  or  provided  for 30  per  ct. 

"       other,  see  Staves. 

"       returned  as  barrels  or  boxes,  see  United  States. 

604     Shot,  lead 3  cts.  per  lb. 

571         "      cast  iron 1 J  cts.  per  lb. 

877        "      bags  and  belts,  leather 30  per  ct. 

630        "      pouches,  leather  and  metal 45  per  ct. 

630     Shovels,  wood  and  metal 45  per  ct. 

630  "        and  tongs,  metal 45  per  ct. 

647  "        ofwood 35  per  ct. 

798     Show  cards,  lithographed,  (decision  2950)  see  Sample  Cards 25  per  ct. 

1198     Shrimps,  or  other  shell  fish free. 

1175  Shrubs,  not  otherwise  provided  for free. 

1176  "       for  Agricultural   Department  or  U.  S.  Botanical 

Garden free. 

647     Shuttle  cocks  and  battledores,  (decision  2842) 35  per  ct.. 

839         same,  if  toys 35  per  ct. 


EXISTING  LAWS  AND  DECISIONS.  305 

PARAGRAPH  OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY. 

630     Sickles,  iron  or  steel ! 45  per  cL 

621     Side-arms 35  per  ct. 

503     Sienna  and  sienna  earths,  dry ^  ct.  per  Ib. 

503  "         "         "  u      ground  in  oil H  cts.  per  Ib. 

630     Sieves,  iron  and  wood 45  per  ct. 

647  "      wood  and  hair 35  per  ct. 

Silesias,  (decision  4558)  as  Cotton  Cloth. 

490     Silicate  of  soda,  or  other  alkaline  silicates $  ct.  per  Ib. 

501  "        soluble,  (decision  3644) 25  per  ct. 

1200     Silk  cocoons . .  , free. 

794  "     partially  manufactured  from  cocoons,  or  from  waste 

silk,    and    not  further  advanced   or  manufactured 

than  carded  or  combed  silk 50  cts.  per  Ib. 

797  "  all  goods,  wares,  and  merchandise,  not  specially  enu- 
merated or  provided  for,  made  of  silk  or  of  which 
silk  is  the  component  material  of  chief  value,  *  (but 
no  part  wool,  worsted  or  animal  hair) 50  per  ct. 

797       "     bags 50  per  ct. 

797       u     beaded  trimmings 50  per  ct. 

797      "     binding,  braids  and  bobbin,  if  not  for  hats 50  per  ct. 

862       "     braids,  suitable  only  for  hats,  bonnets  and  hoods 20  per  ct. 

1072       "     bolting  cloflis free. 

814       "     bonnets 30  per  ct. 

797      "     buttons , 50  per  ct. 

"     button  cloth,  see  Button  lasting,  £c. 

814       "     caps,  as  hats 30  per  ct. 

824       u     card  cases 35  per  ct. 

797       u     cloaks 50  per  ct. 

797       "     clothing,  not  specially  enumerated 50  per  ct. 

797       "     cords 50  per  ct. 

795  "     cordennetts,  see  foot  notes  to  cordennetts 30  per  ct. 

738       kt     corsets 35  per  ct. 

797       "     crape 50  per  ct. 

797       "     dress  and  piece  silk 50  per  ct. 

797      "     drawers *. . .  50  per  ct. 

797       u     embroideries 50  per  ct. 

"  fancy  boxes,  see  Boxes. 

842       "     fans 35  per  ct. 

795       "     floss,  in  the  gum,  or  purified  or  dyed 30  per  ct. 

797       "     gloves 50  per  ct. 

797       "     handkerchiefs 50  per  ct. 

814       "     hats  and  hoods 30  per  ct. 

*  The  Act  of  March  3,  1883,  has  the  effect  of  repealing  all  previous  enact- 
ments imposing  rates  of  duty  on  silk  and  manufactures  thereof,  (decision  5676.) 


300  U.  S.  IMPORT  DUTIES  UNDER 

PABAGBAPH  OF  LAW  BATE  OF 

IMPOSING  DUTY.  DUTY. 

797     Silk  laces ' 50  per  ct. 

862       "         "     suitable  only  for  hats,  bonnets  and  hoods 20  per  ct 

"  mixed  with  other  materials,  see  note  on  page  174. 

797       "     nets  and  netting 50  per  ct. 

797       "     oilcloth 50  per  ct. 

"  paintings  on  silk,  see  Arts. 

905       u     parasols 50  per  ct. 

"  plush,  see  Plush. 

1199  "  raw,  or  as  reeled  from  the  cocoon,  but  not  doubled, 

twisted,  or  advanced  in  manufacture  in  any  way free. 

797  "  reps 50  per  ct. 

797  "  ribbons 50  per  ct. 

797  u  scarfs  and  ties 50  per  ct. 

797  "  scraps  (decision  3311) 50  per  ct. 

795  "  sewing  silk,  in  the  gum,  or  purified  or  dyed - 30  per  ct. 

797  "  shawls 50  per  ct. 

797  "  shirts 50  per  ct. 

797  "  shoes  and  slippers 50  per  ct. 

795  "  spun,  purified  or  dyed 30  per  ct. 

797  "  stockings 50  per  ct. 

883  "  strings,  for  musical  instruments  (decision  4453) 25  per  ct 

795  "  threads  or  yarns,  of  every  description,  purified  or  dyed .   30  per  ct. 

795  "  thrown,  in  gum,  not  more  advanced  than  singles,  tram 

or  organize  (decision  4047) 30  per  ct. 

797  "  trimmings 50  per  ct. 

862  "            "           if  suitable  only  for  hats,  bonnets  and  hoods. .  .20  per  ct. 

795  "  twist,  in  the  gum,  or  purified  or  dyed 30  per  ct. 

"         "     for  buttons  only,  see  Button  lastings,  &c. 

905  "  umbrellas 50  per  ct. 

797  "  veils  and  veiling 50  per  ct. 

797  "  velvet 50  per  ct. 

797  "  vesting 50  per  ct. 

909  "  webbing,  (decision  4220) 35  per  ct. 

795  "  yarns  or  threads,  of  every  description,  purified  or  dyed..  .30  per  ct. 

1200  "  waste  (decision  3752) free. 

1201  "  worms'  eggs free. 

630  Silver,  articles,  manufactures,  or  wares,  not  specially  enum- 
erated or  provided  for,  composed  wholly  or  in 

part  of  silver,  whether  partly  or  wholly  manu- 
factured  45  per  ct. 

1081         "       bullion free. 

1093         "       coins free. 

841         "       epaulets,  galloons,  laces,  knots,  stars,  tassels,   and 

wings , 25  per  ct. 

630         "       foil,  other  than  leaf  metal,  (decision  2674) 45  per  ct. 


EXISTING  LAWS  AND  DECISIONS.  307 

PARAGKAPH  OF  LAW  BATE  OF 

IMPOSING  DUTY.  DUTY. 

Silver,  German,  see  German  silver. 

873        "      jewelry 25  per  ct. 

626         "       leaf,  per  package  of  500  leaves 75  cts.  per  package. 

1155         "       medals free. 

506         "       nitrate  of,  medicinal 25  per  ct. 

1081         "       old ,  as  bullion free. 

1167         "       ore,  (decisions  4391-2507) free. 

624         "       plated  wares  and  articles .35  per  ct. 

630         "       plate 45  per  ct. 

1213        "       sweepings free. 

839         "       toys,  (decision  1346) 35  per  ct. 

908         "       watches 25  per  ct. 

"       and  silvered  wire,  see  Wire. 

Similitude,  classification  by,  see  paragraph  412,  &  note, 
page  174. 

926     Sinews,  for  glue  stock free 

Syrups,  medicinal,  see  Preparations. 

"         fruit,  as  fruit  juice,  (decision  1868.) 
"         of  cane  or  of  beet  juice,  see  Sugars. 

747     Sisal  grass $15.00  per  ton. 

"       "      manufactures  of,  see  Flax,  manufactures  of. 

1126    Size,  gold free. 

1246     Sizing,  horn  pith,  (decision  4750) 20  per  ct. 

630     Skates 45  per  ct. 

1202  Skeletons,  and  other  preparations  of  anatomy,   (decision. 

3831.) free. 

same,  artificial,  dutiable  according  to  the  mate- 
rial, (decision  3831.) 
1134     Skins,  except  sheep  skins,  and  angora  goat  skins  with  the 

wool  on    free. 

1203  "        dried,  salted,  or  pickled free. 

875         "         dressed  and  finished,  all  kinds  not  specially  enu- 
merated or  provided  for 20  per  ct. 

1134        "         asses,  raw  or  unmanufactured free. 

875         "  '*       dressed  and  finished / 20  per  ct. 

"         bear  and  buffalo,  as  fur  skins,  (decision  3351.) 
875         "         bird,  dressed  and  finished,  except  for  millinery  pur- 
poses, (decision  695) 20  per  ct. 

"    when  for  millinery  purposes,  see  Feathers. 

1203         "         calf,  dried,  salted  or  pickled free. 

875         "  "       tanned  or  tanned  and  dressed 20  per  ct. 

875         "         chamois,  dressed  and  finished 20  per  ct. 

925         "         fish free. 

"         fox,  as  fur  skins,  (decision  437.) 
1121         "         fur,  all  kinds,  not  dressed  in  any  manner,  (decisions 

238-684-1489-4185)..  ..free. 


308  U.  S.  IMPOET  DUTIES  UNDER 

PARAGRAPH  OF  LAW  BATE  OP 

IMPOSING  DUTY.  DUTY. 

864     Skins,    fur,  dressed,  on  the  skin,  *  (decisions  1489-3640) 20  per  ct. 

1124  u         goat,  raw  t free. 

1134        "  "     angora,  raw,  without  the  wool,  unmanufactured free. 

"  "         "         with  wool  on,  see  Wool. 

"         goat,  tanned  or  dressed,  see  Skins,  Morocco. 
"         Chinese,  as  fur  skins,  (decision  4685.) 

1125  "         gold  beaters'  and  moulds,  (decision  352) free 

"        goose,   with   down    on,   if  not   for  millinery  pur- 
poses, as  fur  skins,  (decision  4974) 

"  kangaroo,  with  hair  on,  as  fur  skins,  (decision  3640.) 

"  lamb,  as  fur  skins,  (decision  717-4185) 

875  "  morocco,  finished 20  per  ct. 

876  "  for  morocco  tanned,  but  unfinished 10  per  ct. 

"  sable,  as  fur  skins,  (decision  1489.) 

1191       •"        sausage free. 

"         scraps  of,  dutiable  at  same  rate  as  the  skins.from 

which  cut,  (decision  4965.) 
"         seal,  as  fur  skins. 

1194         "         sharks free. 

"         sheep,  with  wool  on,  see  Wool.  J 
"         sheep,  tanned  and    dressed,  not  suitable,  without 
further  manufacture,  for  mats  or  rugs,  (decision 

2269-2584) 20  per  ct. 

"         sheep,  dressed  with  the  wool  on,  see  foot  note  to 

goat  skins  above. 

"         swann  (if  not  for  millinery  purposes,)  as  fur  skins, 
(decision  724.) 

545     Slate  chimney  pieces 30  per  ct. 

545        "       mantels 30  per  ct . 

545         "       pencils,  not  covered  with  wood  (decision  1662,) 30  per  ct. 

545         •'       slabs  for  tables 30  per  ct. 

545         u       all  other  manufactures  of. 30  per  ct. 

1246         "      split  in  the  quarry,  not  shipped  or  trimmed   (de- 
cision 400) 20  per  ct. 

*  Fur  skins,  with  trimming  or  pinking  sewed  on  the  edges  intended  to  be 
made  into  sleigh  robes,  being  partially  manufactured,  classified  as  manufactures 
of  fur,  at  30  per  ct.,  (decisions  3351-4201.) 

f  Goat  skins  sewed  together  in  permanent  manner,  too  large  for  use  as  rugs, 
but  suitable  for  use  as  carriage  or  sleigh  robes,  classified  as  manufactures  of  fur 
at  30  per  ct.,  (decision  3702.)  Goat  skins  loosely  stitched  together,  and  sus- 
ceptible of  being  taken  apart  and  used  as  rugs,  dutiable  as  rugs  at  40  per  ct.r 
(decision  5484. ) 

|  The  provision  in  the  former  laws,  imposing  a  duty  on  the  skins  alone,  in 
addition  to  the  duty  on  the  wool  thereon,  has  been  omitted  in  the  Act  of  March 
3,  1883. 


EXISTING  LAWS  AND  DECISIONS.  309 

PARAGRAPH  OF  LAW  BATE  OF 

IMPOSING  DUTY.  DUTY. 

630     Slates,  iron,  coated  with  mineral  (decision  Jan'y  9,  1860) 45  per  ct. 

867        "      India  rubber  (decision  2614) 30  per  ct. 

540         "      porcelain,  plain  (decision  618) 55  per  ct. 

539         "  "          decorated 60  per  ct. 

545  "      of  slate 30  per  ct. 

546  "      roofing,  (decision  2396) 25  per  ct. 

638     Slaths,  as  pickets,  (decision  2045.) 20  per  ct. 

579     Sledges,  iron  or  steel . .  .' 2|-  cts.  per  Ib. 

826     Sleighs,  and  parts  of,  (decision  3872) 35  per  ct. 

Slipper  carpeting  and  patterns,  see  Woolens. 

798  u       patterns,  engraved  paper,  (decision  3822) 25  per  ct. 

Slippers,  see  Boots. 

Smelts,  as  sardines,  (decision  2136)  see  Fish. 
Smokers1  articles,  viz : 
890        pipes,  pipe  bowls,  and  all  smokers  articles  whatsoever, 

not  specially  enumerated  or  provided  for  * 70  per  ct. 

890        pipes,  common,  of  clay,  (not  including  clay  pipe  bowls, 

decision  594) 35  per  ct. 

813         pipe  screws,  bone,  (decision  4925) 30  per  ct. 

890         canes  containing  pipe,  (decision  3692) 70  per  ct. 

cigarette  paper,  see  Cigarettes. 

890         cigar  lighters,  mechanical,  (decision  3067) 70  per  ct. 

890         cigar  cases,  pocket,  (decision  2667) 70  per  ct. 

890         pouches,  if  suitable  for  smoking  tobacco  only,  (decision 

4258) 70  per  ct. 

1204     Snails free. 

1051     Snake  root,  crude free. 

664  \  Snuff  and  snuff  flour,  manufactured  of  tobacco,  ground, 
323  >  dry,  or  damp,  and  pickled,  scented  or  otherwise, 

401  3  of   all  descriptions,  f    50  cts.  per  Ib.  &  int.  rev.  tax  8  cts.  per  Ib. 

423  Soap,  castile 20  per  ct. 

424  "     fancy,  perfumed,  and  all  descriptions  of  toilet  soap.  .15  cts.  per  Ib. 
423         u     hard  and  soft,  all  not  otherwise  provided  for 20  per  ct. 

423  "     laundry,  slightly  scented,  (decision  2982) 20  per  ct. 

424  "     shaving 15  cts.  per  Ib. 

*  Wax  matches  in  small  tin  boxes,  (decision  2289)  ;  magic  cigar  stand 
(decision  2746),  and  earthenware  match  safe,  having  a  small  receptacle  which, 
although  adapted  to  the  use  of  holding  tapers  or  cigars,  may  also  be  used  for 
holding  small  miscellaneous  articles,  cannot  be  regarded  as  strictly  "  smoker's 
articles,"  but  dutiable  according  to  material,  (decision  2395.) 

Smoker's  tables,  classified  as  furniture,  and  not  as  smoker's  articles,  (decision 
4559.) 

t  Dealers  in  Snuff  to  pay  Special  Taxes,  see  paragraphs  316  to  319,  401  and 
402.  A.S  to  how  snuff  and  snuff  flour  shall  be  packed,  see  paragraphs  322, 
375  and  401. 


310  U.  S.  IMPORT  DUTIES  UNDER 

PARAGRAPH  OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY. 

1205    Soap,  stocks free. 

1127         "     stocks,  grease  for  use  as,  not  specially  enumerated  or 

provided  for . . . ; . free. 

Societies. 

1075  books,  maps,  and  charts,  specially  imported,  not  more 
than  two  copies  in  any  one  invoice,  in  good  faith,  for 
the  use  of  any  society  incorporated  or  established  for 
philosophical,  literary,  or  religious  purposes,  or  for 
the  encouragement  of  the  fine  arts,  or  for  the  use  or  by 
the  order  of  any  college,  academy,  school,  or  seminary 
of  learning  in  the  United  States  * free. 

1146  life  boats  and  life  saving  apparatus,  specially  imported 
by  societies  incorporated  or  established  to  encourage 
the  saving  of  human  life free. 

1174  philosophical  and  scientific  apparatus,  instruments,  and 
preparations,  statuary,  casts  of  marble,  bronze,  alabas- 
ter, or  plaster  of  paris,  paintings,  drawings,  and  etch- 
ings, specially  imported  in  good  faith  for  the  use  of 
any  society  or  institution  incorporated  or  established 
for  religious,  philosophical,  educational,  scientific,  or 
literary  purposes,  or  encouragement  of  the  fine  arts, 
and  not  intended  for  sale  f free. 

1186  regalia  and  gems,  statutes,  statuary,  and  specimens  of 
sculpture,  where  specially  imported  in  good  faith  for 

*  A  Library,  having  branches  in  different  localities,  operating  however 
under  one  Board  of  Trustees,  is  a  single  institution,  and  cannot  import  free  of 
duty  more  than  two  copies  in  one  invoice  (decision  2567.)  Engravings  form- 
ing part  of  a  work  for  a  Public  Library,  free  as  unbound  books  (decision  2549) 
Books  for  Reading  Clubs  free  (decision  2611.)  Hymn  and  Psalm  books  and 
other  musical  works,  free  (decision  3154.)  Books  for  beneficial  societies,  and 
books  for  distribution  among  scholars,  and  at  r^igious  meetings,  dutiable 
(decisions  38-2355-2686-2818.) 

t  Colored  plaster  casts,  saturated  with  oil  to  give  the  plaster  the  appear- 
ance of  composition,  representing  in  high  relief  a  series  of  scenes  connected 
with  the  crucifixion,  held  to  be  free  of  duty  when  specially  imported  as  above, 
but  frames  for  such  casts  should  be  assessed  wiUh  duty  according  to  the 
material  (decision  5303.) 

Kindergarten  materials  or  implements  for  the  instruction  of  children  by 
"  object  lessons,"  when  specially  imported  as.  above,  free  (decision  2076.) 

Magic  Lantern  slides  for  use  in  illustrating  philosophical  lectures  at  colleges, 
as  philosophical  instruments,  free  (decisions  4122-4515.) 

Chemical  preparations  for  college  laboratory,  free  (decision  2802.) 

Apparatus  for  Dispensary,  free  (decision  2831.) 

The  free  entry  of  articles  imported  for  insane  asylums,  hospitals,  masonic 
and  benevolent  societies,  refused  on  the  ground  that  such  societies  are  not  of 
the  character  specified  in  the  law  (decision  3038.) 


EXISTING  LAWS  AND  DECISIONS.  311 

PAKAGBAPH  OF  LAW  KATE  OF 

IMPOSING  DUTY.  DUTY. 

Societies. — Continued. 

the  use  of  any  society  incorporated  or  established  for 
philosophical,  literary,  or  religious  purposes,  or  for 
the  encouragement  of  the  fine  arts,  or  for  the  use  or  by 
the  order  of  any  college,  academy,  school,  or  seminary 

of  learning  or  public  library  in  the  United  States  * free. 

1234  paintings,  statuary,  fountains,  and  other  works  of  art,  im- 
ported expressly  for  presentation  to  religious  corpora- 
tions or  societies free. 

paintings,  statuary  and  photographic  pictures  imported 
by  societies  for  temporary  exhibition,  see  paragraph 
1241. 
articles  for  permanent  exhibition  imported  by  societies, 

see  paragraph  1242. 
articles  imported  by  societies  for  the  erection  of  public 

monuments,  see  paragraph  1242. 
Socks,  as  stockings. 

506     Soda,  acetate,  of,  crude  or  refined,  (decision  444) 25  per  ct. 

506        "      arseniate 25  per  ct. 

485  "      ash,  (also  §ee  Kelp) .' J  ct.  per  Ib. 

487  "      bi-carbonate  of H  cts.  per  Ib. 

506  "      carbonate  of. 25  per  ct. 

488  "      caustic,  or  hydrate 1  ct.  per  Ib. 

507  "      chlorate,  (decision  4109) ; 25  per  ct. 

486  "      crystals i  ct  per  Ib. 

488         "      hydrate  or  caustic 1  ct.  per  Ib. 

1045  "      nitrate  of,  or  cubic  nitrate free. 

486  "      sal,  or  soda  crystals i  ct.  per  Ib. 

513  "      salicylate  of,  if  proprietary  (decision  4809) 50  per  ct. 

507  "  "  u    not  proprietary 25  per  ct. 

490  "      silicate  of,  or  other  alkaline  silicates ^  ct.  per  Ib. 

506  "      salts  of,  not  enumerated  or  provided  for 25  per  ct. 


*  The  term  regalia  is  properly  applicable  only  to  articles  worn  on  the  person 
or  used  in  the  hand  in  the  performance  of  religious  ceremonies  (decision 
2127.) 

The  following  articles  are  by  Department  decisions  included  in  the  term  Re- 
galia, viz  : — Monstrance  (decision  8745  ;)  Funeral  Palls  (decision  2230  ;)  Cinc- 
tures and  side  rosaries  (decision  2617  ;)  Communion  service  (decision  450.) 

Masquerade  costumes  for  societies  are  not  regalia  (decisions  2677-3038.) 

The  following  articles  are  excluded  from  classification  as  Regalia,  viz :  Cere- 
monial lamps  not  carried  in  the  hand,  but  which  remain  in  certain  positions 
about  the  altar  (decision  4312.)  Immovable  sanctuary  lamp  (decision  2290.) 
Altar  pieces,  revedos  and  altar  vases  (decisions  2649-2805.)  Cassocks  which 
may  be  worn  on  the  streets  (decision  4435)  and  Regalia  not  fully  made  up  (de- 
cision 2939.) 

The  order  of  Sisters  of  Charity  is  a  religious  society  (decision  2617.) 


312  U.  S.  IMPORT  DUTIES  UNDER 

PABAGRAPH  OF  LAW  BATE  OF 

IMPOSING  DUTY.  DUTY. 

506     Soda,  stannate  of  (decision  1584) 25  per  ct. 

489  "      sulphate,  known  as  salt  cake,  crude  or  refined,  or 

niter  cake,  crude  or  refined,  and  Glauber's  salts 20  per  ct. 

487        "      super 'carbonate  of 1|-  cts.  per  Ib. 

444         "      tartrate  of,  or  rochelle  salts 3  cts.  per  Ib. 

506  "      uranate  of  (decision  4293) 25  per  ct. 

490  "      wasser   glas,  or  silicate  of  soda  (decision  4710) -J-  ct.  per  Ib. 

1206  Sodium free. 

507  "         salicylate  of  (decision  3395) 25  per  ct. 

1246     Softening  liquor  (decision  3750) 20  per  ct. 

836     Soles,  cork 25  per  ct. 

930     Sounds  or  bladders  of  fish free. 

630     Spades,  iron  or  steel 45  per  ct. 

630     Spangles,  brass  or  other  metal  (decision  21 51) 45  per  ct. 

501     Spanish  brown 25  per  ct. 

1051          "         flies,  (cantharides,)  crude free. 

508  "  "       otherwise  than  crude 10  per  ct. 

1106  "        grass  or  esparto,  and  other  grasses,  and  pulp  of,  for 

the  manufacture  of  paper free. 

840     Spar,  adamantine,  as  emery 1  ct.  per  Ib. 

808     Spar  ornaments  and  statuary 10  per  ct. 

1207  Sparterre,  for  making  or  ornamenting  hats  (decision  3199) free. 

611     Spatulas 35  per  ct. 

Specimens  of  anatomical  preparations,  see  Anatomy. 
"          of  sculpture  for  societies,  see  Societies. 

1208  "          of  natural  history,  botany  and  mineralogy,  when 

imported  for  cabinets  or  as  objects  of  taste  or 

science,  and  not  for  sale  *  (decision  1767) free. 

630    Spectacles 45  per  ct. 

**         cases  for,  dutiable  according  to  the  material. 

1080  u         Brazil  pebbles  for,  and  rough  pebbles  for free. 

557  "         glass  pebble  for,  not  rough 45  per  ct. 

630  Spelter,  articles,  manufactures,  or  ware,  not  specially  enume- 
rated or  provided  for,  composed  wholly  or  in  part 
of  spelter,  whether  wholly  or  partly  manufactured. .  .45  per  ct. 

607         "         in  blocks  or  pigs 1-|  cts.  per  Ib. 

607         "         in  sheets 2i  cts.  per  Ib. 

Spermaceti  oil,  see  Oils. 
510     Spices,  all  ground  or  powdered,  not  specially  enumerated 

or  provided  for,  (decision  5314) 5  cts.  per  Ib. 

*  The  term  specimens  of  natural  history  comprehends  only  articles  imported 
for  the  cabinet  of  the  naturalist,  and  has  no  application  to  living  animals. — 
(Decision  3445.) 

Microscopic  specimens  of  natural  history  on  glass,  free  (decision  3958.) 


EXISTING  LAWS  AND  DECISIONS.  313 

PAKAGKAPH  OF  LAW  KATE  OF 

IMPOSING  DUTY.  DUTY. 

Spices,  unground,  viz :  cassia,  cinnamon,  cloves,  ginger, 
mace,  nutmegs,  pepper  and  pimento,  (see  these 

titles) free. 

1051         "         not  edible,  crude , free. 

508         "         "         "         advanced  in  value  or  condition  by  re- 
fining, grinding  or  other  process  of  manufacture,  not 

specially  enumerated 10  per  ct. 

559     Spiegeleisen,  iron 3-10  ct.  per  Ib. 

630     Spikes,  copper  or  brass 45  per  ct. 

"         iron  or  steel,  used  in  construction  or  repair  of  ves- 
sels, see  Vessels. 

576         "        wrought  iron  or  steel 2  cts.  per  Ib. 

572         "         cut,  iron  or  steel 1  £  cts.  per  Ib. 

975     Spike  lavender  or  aspic  oil free. 

957     Spirits,  lac free. 

515        "         distilled,  containing  50  per  ct.  anhydrous  alcohol $1  per  gall. 

Spirits,  distilled,  see  Liquors. 

"        medicinal,  see  Preparations. 

524  u         of  nitrous  ether 30  cts.  per  Ib. 

500     Spirits  of  turpentine 20  cts.  per  gall. 

574     Splice  bars  or  fish  plates,  for  railways,  iron  or  steel 1 J  cts.  per  Ib. 

630     Spoke  shaves,  steel 45  per  ct. 

636     Spokes,  wood,  rough,  hewn  or  sawed  only 20  per  ct. 

647          u  "      when  finished 35  per  ct. 

425     Sponges 20  per  ct. 

Spool  thread,  see  Cotton  thread. 

647     Spools,  wood 35  per  ct. 

630     Spoons,  gold,  silver  or  other  metal 45  per  ct. 

624        "        plated 35  per  ct. 

813         "         horn,  ivory  or  bone 30  per  ct. 

647        u        wood 35  per  ct. 

Sprats,  as  sardines,  (decision  2136,)  see  Fish. 
Sprigs,  see  Tacks. 

Springs,  dutiable  according  to  the  material. 
908  a        for  watches 25  per  ct. 

828  "          "   clocks SOperct. 

1209  Spunk . free. 

829  Spurs,  saddlery,  (decision  April  12,  1871) 35  per  ct. 

1210  Spurs  and  stilts  used  in  the  manufacture  of  earthen,  stone, 

and  crockery  ware free. 

889     Spy  glasses,  (decisions  4122-4515) 35  per  ct. 

630     Squares,  brass,  iron  or  steel 45  per  ct. 

813  "        horn,  bone,  or  ivory 30  per  ct. 

647  "        wood 35  per  ct. 

1051     Squills,  or  silla,  crude free. 

21 


314  U.  S.  IMPORT  DUTIES  UNDER 

PAEAGBAPH  OF  LAW  KATE  OF 

IMPOSING  DUTY.  DUTY. 

849     Squirrel  plates,  being  skins  dressed  and  sewed  together, 

(decision  4201) 30  per  ct. 

434     Starch,  burnt 1  ct.  per  Ib. 

"         corn,  residuum  of,  (decision  2700)  as  Corn-meal. 

683         "        made  of  potatoes  or  corn 2  cts.  per  Ib. 

683         "        rice 2i  cts.  per  Ib. 

683         "         other 2$  cts.  per  Ib. 

841     Stars  of  gold,  silver,  or  other  metal 25  per  ct. 

Statuary,  statues,  and  casts,  for  societies,  see  Societies. 
"        see  Art,  works  of.  * 
"        if  not  works  of  art,  dutiable  according  to  the  material. 

808  "        and  ornaments  of  alabaster  and  spar 10  per  ct. 

Statuettes,  of  earthy  substances,  see  China. 

1196     Stave  bolts free. 

1051     Stavesacre,  crude free. 

508  "  otherwise  than  crude , 10  per  ct. 

637     Staves,  of  wood,  all  kinds,  (decision  3694) 10  per  ct. 

583     Stays,  boiler,  wrought  iron  or  steel 3  cts.  per  Ib. 

Steam  engines,  see  Iron  or  Steel. 

1246     Stearine,  (decision  5049-5091) 20  per  ct. 

597     Steel,  not  specially  enumerated  or  provided  for 45  per  ct. 

Provided,  That  all  metal  produced  from  iron  or  its 
ores,  which  is  cast  and  malleable,  of  whatever  de- 
scription or  form,  without  regard  to  the  percentage 
of  carbon  contained  therein,  whether  produced  by 
cementation,  or  converted,  casts,  or  made  from 
iron  or  its  ores,  by  the  crucible,  Bessemer, 
pneumatic,  Thomas-Gilchrist,  basic,  Siemens-Mar- 
tin, 'or  open  hearth  process,  or  by  the  equivalent  of 
either,  or  by  the  combination  of  two  or  more  of  the 
processes,  or  their  equivalents,  or  by  any  fusion  or 
other  process  which  produces  from  iron  or  its  ores 
a  metal  either  granular  or  fibrous  in  structure, 
which  is  cast  and  malleable,  excepting  what  is 
known  as  malleable  iron  castings,  shall  be  classed 
and  denominated  as  steel. 

"       alloys,  used  as  substitutes  for  steel   tools,  see   Steel 
ingots. 

592       "       angles 1J  cts.  per  Ib. 

630  "  articles,  manufactured  or  wares,  not  specially  enum- 
erated or  provided  for,  wholly  or  in  part  of  steel, 

and  wholly  or  partly  manufactured 45  per  ct. 

580  "  axles,  and  parts  thereof,  axle  bars,  axle  blanks,  or 
forgings  for  axles,  without  reference  to  the  stage  or 
state  of  manufacture 21  cts.  per  Ib. 


EXISTING  LAWS  AND  DECISIONS.  315 

X>ARAGKAPH  OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY. 

Steel  bands,  see  Steel  ingots. 

"  bars,  axle,  see  Axles  above. 

"  "     railway,  see  Steel  railway  bars. 

"  "     bars,  see  Steel  ingots. 

810       "  beads 50  per  ct. 

592       "  beams,  deck  and  bulb,  and  other 1£  cts.  per  Ib. 

"  billets,  see  Steel  ingots. 

"  blanks,  axle,  see  Axles  above. 

"  "      file,  see  Files  below. 

"  blooms  or  blanks  for  railway  wheels  and  tires,  see  Steel  wheels. 

'•  "      see  Steel  ingots. 

583       "  boiler  tubes,  or  flues,  or  stays,  wrought 3  cts.  per  Ib. 

578  "  bolts,  with  or  without  threads  or  nuts,  or  bolt  blanks.  .2Jcts.  per  Ib. 
"  brads,  see  Tacks  below. 

592       "       building  forms,  and  other  structural  shapes li  cts.  per  Ib. 

821       "       buttons 25  per  ct. 

"       castings,  see  Steel  ingots. 
;585       "       chain  or  chains  of  a.11  kinds, 

not  less  than  f  inch  in  diameter If  cts.  per  Ib. 

less  than  f  inch,  and  not  less  thanf  inch  in  diameter.  2  cts.  per  Ib. 

less  than  f  inch  in  diameter , 2|  cts.  per  Ib. 

•592       "       channels,  car  truck  and  other li  cts.  per  Ib. 

"      coated,  see  Steel  sheets. 

"       cogged  ingots,  see  Steel  ingots  and  Steel  wheels. 

"       cold-rolled  and  cold-hammered,  see  Steel  ingots, 

592       "       columns,  or  parts  or  sections  of  columns 11  cts.  per  Ib. 

"       connecting  rods,  see  Steel  ingots. 
u       corrugated  or  crimped,  see  Steel  sheets. 
569       "       cotton  ties,  or  hoops  for  baling  purposes,  not  thinner 

than  No.  20  wire  gauge 35  per  ct. 

"       crank  pins  and  crank  shafts,  see  Steel  ingots. 

579  "       crowbars 2|  cts.  per  Ib. 

"       cutlery,  see  Cutlery. 

598  "  damage,  no  allowance  for,  in  consequence  of  rust  or 
discoloration  to  steel  in  any  form  or  degree  of 
manufacture.* 

" '     die  blocks  or  blanks,  see  Steel  ingots. 
594       "       fence,  flat,  with  longitudinal  ribs,  for  manufacture  of 

fencing 6-10  ct.  per  Ib. 

"       fence  wire  rods,  see  Wire  rods. 

*  Four  cases  of  needles  were  submerged  in  sea  water  on  the  voyage  of  im- 
portation ;  being  entirely  worthless,  the  whole  duties  assessed  were  remitted. — 
(Decision  424.) 


316  U.  S.  IMPOST  DUTIES  UNDER 

PABAGBAPH  OF   LAW  BATE  OF 

IMPOSING  DUTY.  DUTY. 

590  Steel  files,  file  blanks,  rasps,  and  floats  of  all  cuts  and  kinds, 

4  inches  in  length  and  under .35  cts;  per  doz. 

over  4  inches  in  length  and  under  9  inches. . .  75  cts.  per  doz. 

9  inches  in  length  and  under  14  inches $1.50  per  doz. 

14  inches  in  length  and  over $2.50  per  doz. 

574       u       fish  plates  or  splice  bars,  railway 1J  cts.  per  Ib. 

"       floats,  see  Files  above. 

583       "       flues,  or  stays,  or  tubes  for  boilers,  wrought 3  cts.  per  Ib, 

"       forgings  for  axles,  see  Steel  axles. 

577  "       forgings  for  vessels,  steam  engines,  and  locomotives, 

or  parts  thereof,  weighing  each  25  Ibs.  or  more 2  cts.  per  Ib. 

581  ,    "       forgings,  of  whatever  shape,  or  in  whatever  stage  of 
manufacture,  not  specially  enumerated  or  provided 

for 2i  cts.  per  Ib, 

u      galvanized,  see  Steel  sheets. 

592      "      girders 1£  cts.  per  Ib, 

"       glanced,  see  Steel  sheets. 
u       gun  molds,  see  Steel  ingots. 
u       hammer  molds,  see  Steel  ingots. 
579       "       hammers,  blacksmiths' 2|-  cts.  per  Ib, 

578  "       hinges  finished,  or  hinge  blanks 2£  cts.  per  Ib, 

"       hoops,  for  baling,  see  Steel  cotton  ties. 

"       hoops,  other,  see  Steel  ingots. 

"       ingots  or  cogged  ingots  for  railway  wheels  and  tires, 
see  Steel  wheels. 

591  "       ingots,  cogged  ingots,  blooms  and  slabs,  by  whatever 

process  made ;  die  blocks  or  blanks ;  billets  and  bars 
and  tapered  or  beveled  bars  ;  bands,  hoops,  strips, 
and  sheets  of  all  gauges  and  widths;  plates  of  all 
thicknesses  and  widths  ;  steamer,  crank,  and  other 
shafts ;  wrist  or  crank  pins ;  connecting-rods  and 
piston-rods;  pressed,  sheared,  or  stamped  shapes, 
or  blanks  of  sheet  or  plate  steel,  or  combination  of 
steel  and  iron,  punched  or  not  punched  ;  hammer- 
molds  or  swaged  steel ;  gun-molds,  not  in  bars ; 
alloys  used  as  substitutes  for  steel  tools ;  all  de- 
scriptions and  shapes  of  dry  sand,  loam,  or  iron- 
molded  steel  castings,  all  of  the  above  classes  of 
steel  not  otherwise  specially  provided  for, 

valued  not  over  4  cts.  per  Ib 45  per  ct, 

"     over  4  cts.  &  not  over  7  cts.  per  Ib 2  cts.  per  Ib, 

"     over  7  cts.  &  not  over  10  cts.  per  Ib 2f  cts.  per  Ib. 

"     over  10  cts.  per  Ib 3J  cts.  per  Ib, 

Provided    that   on    all  steel   bars,    rods,   strips, 
or  steel  sheets,  of  whatever  shape,  and    on 


EXISTING  LAWS  AND  DECISIONS.  317 

PABAGBAPH  OF  LAW  KATE  OF 

IMPOSING  DUTY.  f  DUTY. 

Steel. — Continued. 

all  steel  bars  of  irregular  shape  or  section, 
cold-rolled,  cold-hammered,  or  polished  in 
any  way  in  addition  to  the  ordinary  process  of 
hot-rolling  or  hammering,  there  shall  be  paid 
one -fourth  cent  per  pound,  in  addition  to  the 
rates  provided  above ;  and  on  steel  circular 
saw  plates  there  shall  be  paid  one  cent  per 
pound  in  addition  to  the  rate  provided  above. 

873         "      jewelry 25  per  ct. 

592         "      joists li  cts.  per  Ib. 

"       knives,  see  Knives. 

"       molds,  hammer  and  gun,  see  Steel  ingots. 

572         "       nails,  cut li  cts.  per  Ib. 

582         "       nails,  horse-shoe,  hob,  wire,  and  all  other  wrought 

nails,  not  specially  enumerated  or  provided  for 4  cts.  per  Ib. 

"       nail  wire  rods,  see  Wire  rods. 

576        "       nuts,  wrought,  (also  see  Steel  bolts) 2  cts.  per  Ib. 

"       pins,  wrist  or  crank,  see  Steel  ingots. 
"       piston  rods,  see  Steel  ingots. 

584         "       pipes,  or  tubes,  other  than  boiler  tubes,  wrought.  ...2J  cts.  per  Ib. 
"      planished,  see  Steel  sheets. 
"       plates  and  circular  saw  plates,  see  Steel  ingots. 
"       polished,  see  Steel  ingots  and  Steel  sheets. 

592         "       posts,  or  parts  or  sections  of  posts li  cts.  per  Ib. 

"       pressed  shapes  or  blanks,  see  Steel  ingots. 

563         "       rails,  flat,  punched 8-10  ct.  per  Ib. 

563         "       rails,  tee,  weighing  not  over  25  pounds  to  the  yd. ..9-10  ct.  per  Ib. 
561         "       railway  bars,  wholly  or  in  part  of  steel,  weighing 

more  than  25  Ibs.  to  the  yd $17  per  ton. 

574         "       railway  fish  plates  or  splice  bars , 1 J  cts.  per  Ib. 

"  "         wheels  and  tires,  see  Steel  wheels. 

"       rasps,  see  Files  above. 

578         ".      rivets 2i  cts.  per  Ib. 

"       rivet  wire  rods,  see  Wire  rods. 

"       rods,  connecting,  piston,  and  other,  see  Steel  ingots. 

"       saw  plates,  circular  and  other,  see  Steel  ingots. 

5  89         "       saws,  back  and  hand 40  per  ct. 

588         "         "         circular 30  per  ct. 

586  "         "         cross  cut 8  cts.  per  linear  foot. 

587  "         "         mill,  pit,  and  drag, 

not  over  9  inches  wide 10  cts.  per  linear  ft. 

over  9  inches  wide 15  cts.  per  linear  ft. 

•589         "         "         other  than  above 40  per  ct. 


318  U.  S.  IMPORT  DUTIES  UNDER 

PARAGRAPH  OF  LAW  RATE  OF" 

IMPOSING  DTJTY.  i  DUTY. 

559     Steel,  scrap,   but  nothing   shall  be  deemed  scrap 'except 
waste  or  refuse  that  has  been  in  actual  use  and  fit 

only  to  be  manufactured 3-10  ct.  per  lb., 

595         "       screws,  commonly  called  wood  screws, 

2  inches  and  over  in  length 6  cts.  per  lb. 

1  inch  and  less  than  2  inches  in  length 8  cts.  per  lb.. 

over  \  inch  and  less  than  1  inch  in  length 10  cts.  per  lb. 

•J-  inch  and  less  in  length 12  cts.  per  lb.. 

"       screw  wire  rods,  see  Wire  rods. 

"       shafts,  see  Steel  ingots. 

u       shapes,  pressed,  sheared,  or  stamped,  see  Steel  ingots. 

"       sheared  shapes  or  blanks,  see  Steel  ingots. 

565  "      sheets  or  plates,  (excepting  tin  plates,  terne  plates, 

and  taggers'  tin,)  when  galvanized  or 
coated  with  zinc  or  spelter,  or  other  metals, 
or  any  alloy  of  those  metals,  an  additional 
duty  of f  ct.  per  lb.. 

567  "  "  or  plates,  coated  with  tin  or  lead,  or  with  a 
mixture  of  which  these  metals  are  a  com- 
ponent part,  by  the  dipping,  or  any  other 
process,  and  commercially  known  as  tin 
plates,  terne  plates,  and  taggers'  tin 1  ct.  per  lb. 

567  "      corrugated  or  crimped 1  &  4-10  cts.  per  lb. 

566  "     sheet,  polished,  planished,  or  glanced,  by  whatever 

name  designated;  (also  see  Steel  ingots.) . .  .2^  cts.  per  lb. 

576         "  shoes,  wrought,  horse,  mule,  or  ox, 2  cts.  per  lb. 

"  slabs,  see  Steel  ingots. 

579        "  sledges 2i  cts.  per  lb. 

572         "  spikes,  cut \\  cts.  per  lb. 

576         "          "       wrought 2  cts.  per  lb. 

574         "  splice  bars  or  fish  plates,  railway \\  cts.  per  lb. 

"  sprigs,  see  Tacks  below. 

"  stamped  shapes  or  blanks,  see  Steel  ingots. 

583         "  stays,  or  flues,  or  tubes,  for  boilers,  wrought 3  cts.  -per  lb. 

"  steamer  shafts,  see  Steel  ingots. 

"  strips,  see  Steel  ingots. 

592         "  structural  shapes 1 J  cts.  per  lb.. 

"  swaged,  see  Steel  ingots. 

"  tacks,  brads  or  sprigs, 

not  exceeding  16  oz.  to  the  1000 2|-  cts.  per  1000. 

exceeding  16  oz.  to  the  1000 3  cts.  per  lb. 

"  ties,  cotton,  see  Steel  cotton  ties. 

u  tires,  see  Steel  wheels. 

579         "  track  tools , 24- cts.  per  lb. 

592        "  T  T li  cts.  per  lb. 


EXISTING  LAWS  AND  DECISIONS.  319 

PABAGKAPH  OF  LAW  KATE  OF 

IMPOSING  DUTY.  DUTY. 

583  Steel  tubes,  or  flues,  or  stays,  for  boilers,  wrought 3  cts.  per  Ib. 

584  "     tubes,  and  pipes,  other  than  boiler,  wrought 2J  cts.  per  Ib. 

"     vessels,  forgings  for,  see  Steel  forgings. 

576         "     washers,  wrought 2  cts.  per  Ib. 

579         "     wedges 2|  cts.  per  Ib. 

593  "  wheels  and  steel-tired  wheels  for  railway  purposes, 
whether  wholly  or  partly  finished,  and  steel  loco- 
motive, car,  and  other  railway  tires,  or  parts  there- 
of, wholly  or  partly  manufactured 2|-  cts.  per  Ib. 

steel  ingots,  cogged  ingots,  blooms  or  blanks  for 
the  same,  without  regard  to  the  degree  of  man- 
ufacture  2  cts.  per  Ib. 

"     wire,  wire  rods,  and  articles  made  of  wire,  see  Wire 

and  Wire  rods. 
"     wrist  pins,  see  Steel  ingots. 

630     Steelyards 45  per  ct.- 

1051     Stems,  crude free. 

508         "         otherwise  than  crude 10  per  ct. 

557     Stereoscopes,  if  glass  chief  value 45  per  ct. 

798     Stereoscopic  fiews,  (decision  5574) 25  per  ct. 

613     Stereotype  plates 25  per  ct. 

627  "  "         broken,  (decision  1559) , 20  per  ct. 

Sticks  for  canes  or  umbrellas,  see  Canes  or  Umbrellas. 

611     Stilettos,  (daggers) 35  per  ct. 

1210     Stilts  and  spurs  used  in  manufacture  of  earthenware,  stone 

and  crockery  ware free. 

829     Stirrups,  as  saddlery , 35  per  ct. 

Stockings,  cotton,  see  Cotton  stockings. 

750  "         linen  thread '. 40  per  ct. 

751  "         linen,  embroidered 30  per  ct. 

u         mixed  materials,  see  note  on  page  174. 

797  silk 50  per  ct. 

"        worsted  or  wool,  not  knit,  see  Woolens. 

"      "      knit,  see  Knit  goods. 
Stoneware,  see  Earthenware. 
Stone  or  stones,  viz  : 

1135         ayrstones free. 

ballast,  see  Ballast. 

1246         bezoar  stones 10  per  ct. 

1083         burr  stones',  in  blocks,  rough  or  unmanufactured,  and 

not  bound  up  in  mill  stones free. 

820  "         "        manf.  or  bound  up  into  mill  stones 20  per  ct. 

1026        chalk  and  cliff  stone,  unmanufactured free. 

1100         curling  stones  or  quoits free. 

1246        color  stones  or  mullers,  (decision  5048) 20  per  ct. 


320  U.  S.  IMPOET  DUTIES  UNDEK 

PARAGRAPH  OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY. 

Stone  or  stones. — Continued. 

901  freestone,  granite,  sandstone,  and  all  building  or  monu- 

mental stone,  except  marble,  not  specially  enumerated 

or  provided  for,  unmanufactured  or  undressed $1  per  ton. 

same,  hewn,  dressed  or  polished 20  per  ct. 

glasscutter's  stones,  as  grind  stones,  (decision  310.) 

1116        ground  flint  stones,  flint,  and  flints free. 

granite,  see  Freestone  above. 

green  stone,  an  inferior  marble,  as  marble,  (decision  278.) 

852        grind  stones,  finished  or  unfinished $1.75  per  ton. 

lime  stone,  see  Lime  stone. 

lithographic  stones,  see  Lithographic  stones. 

1148        load  stones free. 

marble,  see  Marble. 

mill  stones,  see  Burr  stones  above. 

1135        oil  stones free. 

1246        paving  stones,  rough,  (decision  4178) 40  per  ct. 

1246  "  "      not  rough 1 20  per  ct. 

1180        polishing  stones free. 

1246  "  "     artificial,  (decision  3525) • 20  per  ct. 

894        precious  stones,  not  set,  (but  see  Diamonds) 10  per  ct. 

1182        pumice  stones free. 

1188         rotten  stone free. 

sandstone,  as  building  stone. 

1135        whet  stones  or  hones free. 

1003     Storax  or  styrax ". free. 

571     Stoves  and  plates,  cast  iron  (decision  3587) 1 J  cts.  per  Ib. 

809  i 

814  \  Straw'  articles  not  specially  enumerated  or  provided  for 30  per  ct. 

741         "       flax  (decision  1405) $5  per  ton. 

"       materials  of,  for  hats,  bonnets  and  hoods,  see  Hats. 

630         "       knives,  (decision  March  30,  1865) 45  per  ct. 

1211         "       unmanufactured free. 

Stretchers  for  umbrellas  and  parasols,  see  Umbrellas. 
Strings  for  musical  instruments,  see  Musical  instruments. 

902  "         all,  catgut,  or  any  other  like  material,  other  than 

strings  for  musical  instruments 25  per  ct. 

506     Strontia,  acetate  of 25  per  ct. 

1046  "          oxide  of,  and  proto-oxide  of  strontian,  and  stron- 

tianite,  or  mineral  carbonate  of  strontia free. 

506  "          salts  of,  not  otherwise  provided  for.  25  per  ct. 

445     Strychnia  or  strychnine,  and  all  salts  of 50  cts.  per  oz. 

873     Studs,  jewelry,  real  or  mock  (decision  5315) 25  per  ct. 

1003     Styrax  or  storax free. 

1050     Subacetate  of  copper,  or  verdigris free. 


EXISTING  LAWS  AND  DECISIONS.  321 

PARAGBAPH  OF  LAW  EATE  OF 

IMPOSING  DUTY.  DUTY. 

1009     Succinic  acid free. 

702     Succory  root 2  cts.  per  Ib. 

Sugars  and  Molasses.  * 

649  Sugars,  all  not  above  No.  13  Dutch  standard  in  color, 

shall  pay  duty  on  their  polariscopic  test,  as  follows,  viz  : 

650  all  sugars  not  above  No.  13  Dutch  standard,  in  color, 
all  tank  bottoms,  syrups  of  cane  juice  or  of  beet 
juice,  melada,  f  concentrated  melada,  concrete  and 
and  concentrated   molasses,  testing  by  the  polari- 

scope  not  above  75  degrees 1  &  40-100  cts.  per  Ib. 

for  every  additional  degree  or  fraction  of  a  degree 
shown  by  the  polariscopic  test,  they  shall  pay  in 
addition.  1 4-100  ct.  per  Ib. 

651  Sugars,  all,  above  No.  13  Dutch  standard,  in  color,  shall 

be  classified  by  the  Dutch  standard  of  color,  and  pay 
duty  as  follows,  viz: 

652  above  No.  13,  and  not  above  No.  16  Dutch  standard .  2|  cts.  per  Ib. 

653  above  No.  16,  and  not  above  No.  20  Dutch  standard. 3  cts.  per  Ib. 

654  above  No.  20  Dutch  standard 3i  cts.  per  Ib. 

refined,  when  tinctured,  colored,  or  adulterated,  see 

Confectionery. 

655  Molasses,  testing  not  above  56  degrees  by  the  polariscope. 

4  cts.  per  gall. 

655  "         testing  above  56  degrees 8  cts.  per  gall. 

Sugar  and  syrup  from  Hawaiian  Islands,  see  paragraph  370. 

1193     Sugar  beet  seed, free. 

1175         "        cane,  for  planting free. 

645         "         box  shocks 30  per  ct. 

436         "         grape,  or  glucose 20  per  ct. 

"         of  lead,  as  acetate  of  lead,  (decision  411.) 

1212         "         of  milk free. 

447     Sulphate  of  alumina 60  cts.  per  100  Ibs. 

452  "         "   ammonia,  (decision  1711-1896) 20  per  ct. 

455  "         "   baryta  or  barytes,  unmanufactured 10  per  ct. 

456  "         "   baryta  or  barytes,  manufactured £  ct.  per  Ib. 

466  "         "   copper,  or  blue  vitriol 3  cts.  per  Ib. 

467  "         "   iron  or  copperas 3-10  ct.  per  Ib. 

"        "   lime,  see  Plaster  of  Paris. 

476  "         "   magnesia,  or  Epsom  salts i  ct.  per  Ib. 

537  "         k'   morphia  or  morphine $1.00  per  oz. 


*  The  duties  as  prescribed  on  sugars,  molasses  and  confectionery,  take  effect 
on  and  after  June  1st,  1883,  (paragraph  1253.) 

t  Paragraph  359  defines  Melada  and  other  products  of  the  Sugar-cane  and 
fixes  the  drawback  on  Refined  Sugars. 


322  U.  S.  IMPORT  DUTIES  UNDER 

PARAGRAPH  OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY 

484     Sulphate  of  potash 20  per  ct. 

1044  "         "   quinia free. 

489  "        "  soda,  known  as  salt  cake  or  niter  cake,  crude 

or  refiued 20  per  ct. 

"         others,  see  Salts. 

1015  Sulphide  of  antimony  ore,  crude,  (decision  5473) free. 

1016  "         "  arsenic  or  orpiment free. 

1047  Sulphur  or  brimstone,  not  specially  enumerated   or  pro- 

vided for  (decision  3032) free. 

492          "          flowers  of,  or  sublimed,  (decision  3396) $20  per  ton. 

491          u          refined,  in  rolls $10  per  ton. 

1048  lac  or  precipitated free. 

"          ore,  see  Ore. 

Sulphuret  of  iron,  see  Ore. 

1009     Sulphuric  acid,  or  oil  of  vitriol free. 

520  "          ether 50  cts.  per  Ib. 

1051     Sumac  in  leaf,  crude free. 

426         "         ground 3-10  ct.  per  Ib. 

426        "         extract  of 20  per  ct. 

Sunshades,  see  umbrellas. 

747     Sunn,  (hemp) ._ $15  per  ton. 

487     Super  carbonate  of  soda H  cts.  per  Ib. 

Suppositories,  medicinal,  see  Preparations. 

Surgeons'  instruments,  dutiable  according  to  the  material. 

630     Surgical  scissors,  (decision  4870) 45  per  ct. 

738     Suspenders,  cotton 35  per  ct. 

750  "  linen , 40  per  ct. 

751  "  u       embroidered 30  per  ct. 

877  leather. 30  per  ct. 

mixed  materials,  see  note  on  page  174. 

797  silk 50  per  ct. 

webbing,  see  Webbing. 
782  wholly  or  in  part  of  wool,  worsted  or  animal 

hair 30  cts.  per  Ib.  &  50  per  ct. 

1065     Swan's  feathers  and  downs,  for  beds free. 

"         skins,  see  Skins. 

1213     Sweepings  of  silver  or  gold free. 

Sweetmeats,  see  Fruits  preserved. 

621     Swords,  sword  blades,  and  side  arms 35  per  ct. 

Syrups,  see  Sugars. 

"         fruit,  as  fruit  juice,  (decision  1868.) 
"         medicinal,  see  Preparations. 


EXISTING  LAWS  AND  DECISIONS.  323 

PARAGBAPH  OF  LAW  KATE  OF 

IMPOSING  DUTY.  DUTY. 


X. 

Tables  and  slabs,  see  Furniture. 
573     Tacks,  brads,  or  sprigs,  cut, 

not  exceeding  16  oz.  to  1000 2£  cts.  per  1000. 

exceeding  16  oz.  to  1000 3  cts.  per  Ib. 

630         "        other  than  above 45  per  ct. 

Taggers'  iron,  see  Iron,  taggers. 

567  tin. 1  ct.  per  Ib. 

Tags,  see  Labels. 

571     Tailors'  irons,  cast li  cts.  per  Ib. 

903     Tallow 1  ct.  per  Ib. 

Talmas,  see  Clothing. 
1214     Tamarinds free. 

1214  u  in  molasses,  (decision  5552) free. 

883     Tanaboureens  and  parts,  (decisions  2510-4453) 25  per  ct. 

839  "  if  toys 35  per  ct. 

Tampico  fiber  or  istle,  (decisions  390-3320)  as  Sisal  grass. 
Tank  bottoms,  see  Sugars. 

630     Tanner's  knives,  (decision  4870) 45  per  ct. 

523     Tannin  and  tannic  acid $1  per  Ib. 

435     Tanning,  extract  of  hemlock  and  other  bark  used  for,  not 

otherwise  provided  for 20  per  ct. 

924  j        u  articles  in  a  crude  state  used  in,  not  specially 

1104  )  enumerated  and  provided  for free. 

o08  not  crude  and  not  otherwise  provided  for 10  per  ct. 

822     Tapers  and  candles,  of  all  kinds 20  per  ct. 

738     Tapes,   cotton. .  •. 35  per  ct. 

877         "         leather 30  per  ct. 

750         "         linen 40  per  ct. 

"  •          "     mixed  materials,  see  note  on  page  174. 

797         "         silk 50  per  ct. 

"         wool  or  worsted,  see  Woolens. 

1215  Tapioca,  cassava  or  cassada free. 

1215  "         flake,  pearl,  and  flour  (decision  3161) free. 

494     Tar,  coal,  crude 10  per  ct. 

"         "      products  of,  see  Coal-Tar. 

493       "     wood 10  per  ct. 

704     Taraxacum  or  dandelion  root  (decision  3289) 2  cts.  per  Ib. 

1020     Tares,  black free. 

Tarlatanes,  as  Cotton  cloth,  which  see 


324  U.  S.  IMPORT  DUTIES  UNDER 

PARAGRAPH  OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY. 

Tarpaulings,  see  Flax,  manufactures  of. 

429     Tartaric  acid   10  cts.  per  Ib. 

934     Tartar,  crude,  or  argal  or  argol free. 

433          "       cream  of  (decision  1551) 6  cts.  per  Ib. 

506          "       emetic  or  tartrate  of  antimony 25  per  ct. 

446          "       partly  refined,  including  lees  crystals 4  cts.  per  Ib. 

444     Tartrate  of  soda  and  potassa  or  rochelle  salts 3  cts.  per  Ib. 

841     Tassels,  gold,  silver  or  other  metal 25  per  ct. 

"         of  other  materials,  see  Cords  and  Tassels. 

Teams  of  immigrants,  see  Animals. 

1216  Tea* free. 

1217  Tea  plants free. 

1218  Teasels free. 

Tecali  marble,  as  marble  (decision  2306.) 

1141     Teeth,  elephants',  ivory free. 

1219  "       unmanufactured free. 

904         "       manufactured 20  per  ct. 

1149     Telegraph  poles  (decision  1595) ; free. 

insulators,  dutiable  according  to  the  material, 
wires,  see  Wire. 

889     Telescopes  (decisions  4122-4515) 35  per  ct. 

disk  and  plate  glass  for,  see  Disks. 

1220  Terra  alba,  aluminous  (decision  4093) free. 

1246         "         "     not    aluminous,   crude,    (decisions    2485-3257- 

4093) 10  per  ct. 

1221  "    japonica free. 

"     cotta,  see  Earthenware. 

"     sienna,  see  Sienna. 
Terra  umber,  see  Umber. 

567    Terne  plates 1  ct.  per  Ib. 

Teutenegue,  see  Tutenegue. 

Theatrical  costumes  and  scenery,  dutiable  according  to  the 
material,  (decision  4773,)  but  see  Costumes. 

630     Thermometers,  glass  and  metal,  (but  see  paragraph  889) 45  per  ct. 

"  other,  dutiable  according  to  the  material. 

813     Thimbles,  bone,  horn  or  ivory 30  per  ct. 

624  plated  or  gilt  35  per  ct. 

630  gold,  silver  or  other  metal 45  per  ct. 

Thread,  cotton,  see  Cotton  thread. 

821          "         buttons,  cotton  or  linen 25  per  ct. 

750          "         flax  or  linen,  (decision  4877) 40  per  ct. 

*  See  Act  of  March  2,  1883,  being  an  Act  to  prevent  the  importation  of 
adulterated  and  spurious  teas,  pages  111   and  112 — (Decision  5636  prescribes 
the  regulations  under  said  Act.) 


EXISTING  LAWS  AND  DECISIONS.  325 

PAEAGKAPH  OF  LAW  EATE  OF 

IMPOSING  DUTY.  DUTY. 

765     Thread,  grass,  ramie  or  china  grass,  (decision  3621) 35  per  ct. 

764          "         hemp,  used  in  the  manufacture  of  braids  for  hats, 

(decision  4317) 35  per  ct. 

"         lace,  see  Laces. 

815          "        metal,  file  or  gespinst,  (decision  5642) .25  per  ct. 

750  pack,  flax  or  linen 40  per  ct. 

761          "         seine  and  gilling  (twine) 25  per  ct. 

"        silk,  see  Silk. 

"        stockings,  see  Stockings. 

998     Thyme,  or  organum,  red  or  white,  oil  of free. 

Tickings,  bed,  as  Cotton  cloth,  which  see. 
569     Ties,  cotton,  iron  and  steel,  or  hoops  for  baling  purposes, 

not  thinner  than  No.  20  wire  guage 35  per  ct. 

1184         "     railroad,  wood,  (decision  2673) free. 

797        "     (scarfs)  silk 50  per  ct. 

"  "        other,  see  Clothing. 

543     Tiles,  encaustic,  glazed  or  not  glazed,  (decision  2785) 35  per  ct. 

881         "      marble,  paving $1.10  per  cubic  ft. 

543  "      mittlach,  as  encaustic,  (decision  2419) 35  per  ct. 

539         "      painted,  and  not  suitable  for  paving,*  (decision  3705)..   60  per  ct. 

544  "      roofing  and  paving,  not  specially  enumerated  or  pro- 

vided for , .20  per  ct. 

Timber,  see  Wood. 

630     Tin,  articles,   manufactures,   wares,  not  specially  enume- 
rated or  provided  for,  composed  wholly  or  in  part 

of  tin,  whether  partly  or  wholly  manufactured 45  per  ct. 

1222      "     in  bars  or  blocks free. 

14     cans  filled  with  fish,  see  Fish. 

629  "     dross,  (decision  3604) 20  per  ct. 

630  "     foil,  (decision  2674) 45  per  ct. 

1222       "     grain  or  granulated free. 

"  japanned,  see  Japanned  wares. 

1222       "     ore free, 

1222       u     in  pigs free. 

567       "     plates 1  ct.  per  Ib. 

567       "  roofing,  continuous,  and  fastened  together,  ready  for 

use,  (decision  1462) 1  ct.  per  Ib. 

603       "  rough,  or  hard  metal,  as  lead  in  pigs,  (decision  3591) .  2  cts.  per  Ib. 

506       "     salts  of 25  per  ct. 

567       "     tagger  and  terne 1  ct.  per  Ib. 

*Ornamental  Tiles  for  wainscotings,  mantel,  grate,  and  stove  fronts,  border- 
ings,  &c.  where  there  is  small  liability  of  surface  abrasion,  the  patterns  or 
designs  beneath  the  glaze  differing  in  color  from  the  materials  which  consti- 
tutes the  body  of  the  tiles,  are  not  paving  tiles,  but  dutiable  as  earthenware 
at  60  per  ct.  (decision  3714.) 


326  U.  S.  IMPORT  DUTIES  UNDER 

PARAGRAPH  OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY. 

458     Tincal,  (crude  borax) 3  cts.  per  Ib. 

Tinctures,  see  Preparations. 

849     Tippets,  fur 30  per  ct. 

"         other,  see  Clothing. 
Tires,  iron  or  steel,  see  Iron  or  Steel. 
Tissues  for  hats,  bonnets  or  hoods,  see  Hats. 
660     Tobacco,  leaf,  of  which  85  per  cent.  *  is  of  the  requisite 
size  and  of  the  necessary  fineness  of  texture  to 
be  suitable  for  wrappers,  and  of  which  more 
than  100  leaves  are  required  to  weigh  1  pound, 
if  not  stemmed.! 75  cts.  per  Ib. 

660  if  stemmed $1  per  Ib. 

661  "         all    other,    in     leaf,    unmanufactured,    and     not 

stemmed 35  cts.  per  Ib. 

663  I        "         manufactured,  of   all  descriptions,  not   specially 
401  )  enumerated  or  provided  for, — 

40  cts.  per  Ib.  and  int.  rev.  tax,  8  cts.  per  Ib. 
663          "         stemmed,  not  specially  enumerated  or  provided 

for 40  cts.  per  Ib. 

662  "         stems . 15  cts.  per  Ib. 

665          "         unmanufactured,  not  specially  enumerated  or  pro- 
vided for 30  per  ct. 

"         scraps,  cuttings  and  clippings,  as  manufactured 

tobacco,  -(decision  2486,)  see  paragraph  376. 
867     Toile  Ardoissee,  articles  of,  resembling  india  rubber  fabric 

(decision  2614) 30  per  ct. 

Toilet  preparations,  see  Preparations. 

700     Tomatoes  (decision  1843) 10  per  ct. 

630     Tongs  and  shovels,  iron,  brass  or  other  metal 45  per  ct. 

1223     Tonquin,  tonqua  or  tonka  beans free. 

Tonics,  see  Preparation  and  Liquors. 

Tools  and  implements  of  trade  of  persons  arriving  in  the 
United  States,  see  Effects. 

579     Tools,  track,  iron  or  steel 2^  cts.  per  Ib. 

818     Tooth  brushes .  30  per  ct. 

630         "       picks,  gold  or  other  metal 45  per  ct. 

624        "  "     plated 35  per  ct. 

1246         "  "     quill  (decision  1291) .20  per  ct. 

647         "  "     wood 35perct. 

513         "       powders 50  per  ct. 

• 

*The  85  per  ct.  is  applicable  to  each  package  and  not  to  the  whole  number 
of  packages. 

t  Dealers  in  Tobacco  to  pay  "  Special  Taxes  "  see  paragraphs  31 6  to  320-323- 
374-376-399-401  and  402 — as  to  how  Smoking  and  Chewing  Tobacco  shall  be 
packed,  see  paragraph  375-402. 


EXISTING  LAWS  AND  DECISIONS.  327 

• 
i 

PABAGKAPH   OF  LAW  KATE  OF 

IMPOSING  DUTY.  DUTY. 

894     Topaz,  not  set 10  per  ct. 

Tops  for  furniture,  see  Furniture. 
Tortoise  shell,  see  Shell. 

1246     Touchstones 20  per  ct. 

744     Tow  of  flax  or  hemp $10  per  ton. 

1169        "     waste,  for  paper  stock,  (decision  4464) free. 

749        "     yarn,  green,  so  styled,  (decision  Dec.  2,  1 864) 35  per  ct. 

1151     Toy  magnets,  (decision  5293) free. 

839     Toys  and  dolls,  of  any  material  (decisions  4384-4988-3530) 3"5  per  ct. 

Trace  chains,  see  Iron  Chains. 

738  Tracing  cloth,  cotton  (decision  3834) 35  per  ct. 

579     Track  tools,  iron  or  steel 2-J-  cts.  per  Ib. 

Trade  marks,  protection  of,  see  paragraph  409. 

1051     Tragacanth,  gum,  crude free. 

508  "  "      otherwise  than  crude , 10  per  ct. 

804     Travelling  cases,  containing  toilet  articles,  &c.   (decision 

3724) 35  per  ct. 

630     Traps,  wholly  or  in  part  of  metal 45  per  ct. 

630     Trays  and  waiters,  gold,  silver,  or  other  metal 45  per  ct. 

624  '       "        "  "        gilt  or  plated 35  per  ct. 

871  "        japanned 40  per  ct. 

886         "        "          "        paper  machg 30  per  ct 

647         "        "  "        wood,  lacquered 35  per  ct. 

Treacle  as  molasses,  see  Sugars. 

1175  Trees free. 

1176  "     for  Agricultural  Department  or  U.  S.  Botanical  Garden free. 

810     Trimmings,  bead  and  beaded  silk 50  per  ct. 

8i5  "  bouillons,  or  cannetille,  metal  threads,  file  or 

gespinst  (decision  5642) 25  per  ct. 

coach  and  harness,  see  Saddlery. 

739  "  cotton 40  per  ct. 

841  epaulets,  galloons,  laces,  knots,  stars,  tassels, 

and  wings,  of  gold,  silver  or  other  metal 25  per  ct. 

for  hats,  bonnets  and  hoods,  see  Hats. 
"  lace,  see  Laces. 

"  linen,  see  Linens  under  title  Flax. 

mixed  materials,  see  note  on  page  174. 

797  silk 50  per  ct. 

u  wool,  worsted  or  animal  hair,  see  Woolens. 

1049     Tripoli,  (polishing  powder) , free. 

Troches,  see  Preparations. 

630     Trowels • 45  per  ct, 

877     Trunks,  sole  leather 30  per  ct. 

Trusses,  dutiable  according  to  the  material. 


328  U.  S.  IMPORT  DUTIES  UNDER 

PARAGRAPH  OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY. 

813     Tubes,  bone,  horn,  or  ivory 30  per  ct. 

548  "       glass,  plain 40  per  ct. 

549  "  "     other  than  plain 45  per  ct. 

868        "       india  rubber,  (decision  5016) 25  per  ct. 

"  iron,  see  Pipe. 

630        "  gold,  silver,  or  other  metal  except  iron  or  steel 45  per  ct. 

583  "  boiler,  wrought  iron  or  steel 3  cts,  per  Ib . 

584  "  other  than  for  boilers,  wrought  iron  or  steel 2J  cts.  per  Ib. 

548  Tumblers  or  goblets,  glass,  plain,  molded  or  pressed 40  per  ct. 

549  "        glass,  other  than  plain  * 45  per  ct. 

630    Tuning  forks,  (decision  4730) 45  per  ct. 

1004  Turmeric free. 

500     Turpentine,  spirits  of 20  cts.  per  gall. 

"  chian,  see  Chian. 

1005  "  Venice free. 

894     Turquoise,  not  set 10  per  ct. 

1225  Turtles free. 

607    Tutenegue  in  blocks  or  pigs 1£  cts.  per  Ib. 

607  "  in  sheets  2£  cts.  per  Ib. 

630  manufactures  of,  not  otherwise  provided  for 45  per  ct. 

630     Tweezers,  gold,  silver,  iron,  or  steel 45  per  ct. 

Twilled  cottons,  as  Cotton  cloth. 

738     Twine  cotton,  (if  not  cotton  thread) 35  per  ct. 

750        "       flax  or  linen  * 40  per  ct. 

750        "      hemp,  *  (decision  2572) 40  per  ct. 

761         "       seine  and  gilling,  (decision  4967) 25  per  ct. 

Twist,  silk,  see  Silk. 

627     Type  metal 20  per  ct. 

613     Types,  new 25  per  ct. 

613        "      brass,  (decision  1911) 25  per  ct. 

1226  "      old,  and  fit  only  to  be  remanufactured free. 

*  Glass  tumblers  smoothed  by  cutting  or  grinding,  or  with  engraved  sides, 
are  subject  to  duty  as  glass  cut,  (decision  3030.) 

*  The  difference  between  yarn  and  twine,  consists  in  the  former  being  a  mate- 
rial spun  for  weaving  with  little,  if  any  twist,  while  the  latter  is  closely  twisted 
so  as  to  make  it  strong  and  fit  for  use  in  binding  packages  of  merchandize  and 
the  making  of  seines,  nets,  &c.,  (decision  4948.)     The  term  "  linen,"  embraces 
manufactures  of  hemp,  as  well  as  of  flax,  (decision  2572.) 


EXISTING  LAWS  AND  DECISIONS.  329 

PARAGRAPH  OF  LAW  KATE  OF 

IMPOSING  DUTY.  DUTY. 


u. 

Ulsters,  see  Clothing. 

499     Ultra  marine  (decisions  3361-4950) 5  cts.  per  Ib. 

503     Umber  and  umber  earths,  when  dry. . . i  ct.  per  Ib. 

503         "          "         u  "       ground  in  oil . .  H  cts.  per  Ib. 

Umbrellas  and  parasols,  and  materials  for,  viz  : — 

905         silk  or  alpaca 50  per  ct. 

905         bamboo  and  paper  (decision  4205) 40  per  ct. 

905  all  others 40  per  ct. 

1061         bamboo  reeds,  no  further  manufactured  than  cut  into 

suitable  lengths  for  sticks,  for  umbrellas,  parasols  and 

sun  shades free. 

cloth,  for  umbrellas,  as  manufactures  of  worsted   (de- 
cision 1583)  see  Woolens. 

906  frames  and  sticks  for  umbrellas,  parasols  and  sun  shades 

finished   or   unfinished,  not  specially  enumerated  or 

provided  for 30  per  ct. 

905  umbrella  and  parasol  ribs  and  stretcher  frames,  tips, 
runners,  handles  or  other  parts  thereof,  when  made  in 
whole  or  in  chief  part  of  iron,  steel,  or  any  other 
metal  (decisions  3264-3693-4505) 40  per  ct 

1227  sticks,  crude,  viz  : — all  partridge,  hair  wood,  pimento, 
orange,  myrtle  and  all  other  sticks  in  the  rough,  or  no 
further  manufactured  than  cut  in  lengths,  suitable  for 

umbrellas,  parasols  or  sun  shades  (decision  4345) free. 

Unenumerated  articles,  see  note  on  page  174  and  paragraphs 

412  and  1246. 
United  States, 

1064  articles  the  growth,  produce,  and  manufacture  of  the 
United  States,  when  returned  in  the  same  condition  as 
exported.  Casks,  barrels,  carboys,  bags,  and  other 
vessels  of  American  manufacture,  exported  filled  with 
American  products,  or  exported  empty  and  returned 
filled  with  foreign  products,  including  shocks  when 
returned  as  barrels  or  boxes;  but  proof  of  the  identity 
of  such  articles  shall  be  made  under  regulations  to  be 
prescribed  by  the  Secretary  of  the  Treasury  ;  and  if  any 
of  such  articles  are  subject  to  internal  tax  at  the  time 
of  exportation,  such  tax  shall  be  proved  to  have  been 

22 


330  U.  S.  IMPORT  DUTIES  UNDER 

PARAGRAPH  OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY. 

United  States. — Continued. 

paid  before  exportation  and  not  refunded  *  (decisions 

2110-4105-4239-3782-3918-4260-5400) free. 

413  articles  (re-imported)  once  exported  of  the  growth,  pro- 
duct, or  manufacture  of  the  United  States,  upon  which 
no  internal  tax  has  been  assessed  or  paid,  or  upon 
which  such  tax  has  been  paid  and  refunded  by  allow- 
ance or  drawback,  duty  equal  to  the  tax  imposed  by 
the  internal  revenue  laws  upon  such  articles,  (decisions 
4382-5198-5338-5575.) 

1063  barrels  of  American  manufacture,  exported  filled  with 
domestic  petroleum,  and  returned  empty,  under  such 
regulations  as  the  Secretary  of  the  Treasury  may  pre- 
scribe, and  without  requiring  the  filing  of  a  declara- 
tion at  time  of  export  of  intent  to  return  the  same 

empty,  (decisions  3460-3810) free. 

350  bags,  other  than  of  American  manufacture,  in  which 
grain  shall  have  been  actually  exported  from  the 
United  States,  may  be  returned  empty  to  the  United 
States,  under  regulations  to  be  prescribed  by  the  Sec- 
retary of  the  Treasury,  (decision  5423) free. 

1074]  -  books,  maps,  charts,   and  all  other  articles  imported 
1060  I          for  the  use  of  the  United  States  and  Library  of  Con- 
1176  I          gress,  provided  that  the  price   of  the  same  did   not 
1096  J          include   the  duty ;    copper  for  the  U.  S.  Mint,  and 
plants,  seeds,  &c.  for   Botanical  Gaden   and  Depart- 
ment of  Agriculture free. 

U.  S.  mail,  importations  through  the  mail  of  articles  not 
named  in  free  list,  are  dutiable  except  as  provided  in 
paragraphs  379-380-381. 

1050     Uranium,  oxide  of free. 

506  "         yellow,  or  uranium  oxyd  natron,  (decision  4293) 25  per  ct. 


*  American  bags,  &c.  exported  filled  with  foreign  products,  dutiable  upon 
return,  (decision  3511.)  Domestic  ginghams  calendered  abroad,  dutiable 
upon  return,  (decision  5046.)  Articles  manufactured  from  foreign  dutiable 
materials  on  which  drawback  has  been  allowed,  are  dutiable,  (decision  5200.) 
Record  evidence  of  clearance  waived,  when  value  under  $100,  (decision  5170.) 
American  sheep  sent  to  Mexico  for  pasturage,  neither  the  increase  of  value 
nor  wool  is  dutiable  when  returned — if  wool  shorn  it  is  dutiable,  (decisions 
2492,  4490,  and  2538.) 


EXISTING  LAWS  AND  DECISIONS.  331 

PARAGRAPH  OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY. 


V. 

1052     Vaccine  virus .free. 

798     Valentines,  fancy  paper,  artificial  flowers,  &c.,   (decision 

4629) 25  per  ct. 

998     Valerian,  oil  of free. 

1006  Valonia free. 

501     Vandyke  brown 25  per  ct. 

1175     Vanilla  plants  or  beans free. 

533     Varnishes,  spirit $1.32  per  gall  &  40  per  ct. 

533  u  all  other  kinds 40  per  ct. 

Vases  of  earthy  substances,  see  Earthenware. 

549         "      glass,  cut,  decorated,  &c 45  per  ct. 

630         "      brass,  bronze  or  other  metal 45  per  ct. 

1178         "      or  parts  thereof,  platinum,  for  chemical  uses free. 

"      if  works  of  art,  see  Art. 

1051     Vegetable  fibers,  dried  and  crude free. 

508  "  "  "         otherwise  than  crude 10  per  ct. 

1246  "  "         other  than  dried,  (decision  3457) 10  per  ct. 

"         ivory,  see  Ivory. 
"         oils,  see  Oils. 

1 1 59  "         substances  for  beds  and  mattresses free. 

747  "         "      for  cordage,  not  specially  enumerated 

or  provided  for $15  per  ton. 

"            "         "      for  hats,  bonnets  and  hoods,  see  Hats. 
1169  "  "         "      for  paper  stock free. 

1007  "         wax free. 

1104     Vegetables  and  vegetable  substances,  used  in  dyeing  or 

tanning,  in  a  crude  state,  not  otherwise  pro- 
vided for free. 

700  "         edible,  in  their  natural  state,  or  in  salt  or  brine, 

not  specially  enumerated  or  provided  for 10  per  ct. 

J  051     Vegetables,  not  edible,  and  in  crude  condition free. 

508  "  "       u       otherwise  than  crude 10  per  ct. 

701  "  prepared  or  preserved,  of  all  kinds,  not  other- 

wise provided  for 30  per  ct. 

Vehicles  of  immigrants,  see  Animals. 
797     Veils  and  veiling,  silk  or  silk  chief  value,  if  no  part  wool, 

worsted  or  animal  hair 50  per  ct. 

1228     Vellum free. 

738          "       cloth,  cotton  (decision  3834) 35  per  ct. 

826     Velocipedes  (decision  3283) 35  per  ct. 


332  U.  S.  IMPORT  DUTIES  UNDER 

PARAGKAPH  OF  LAW  KATE  OF 

IMPOSING  DUTY.  DUTY. 

739     Velvet,  cotton 40  per  ct. 

"         mixed  materials,  see  note  on  page  174. 
"         ribbons,  see  Ribbons. 

797         "         silk 50  per  ct, 

047     Veneers,  produced  by  cutting  (decision  1426) 35  per  ct. 

501     Venetian  red 25  per  ct.. 

1005     Venice  turpentine free. 

1246     Venison,  in  carcass,  (decision  2325) 10  per  ct. 

668  "         hams 2  cts.  per  Ib. 

1050     Verdigris,  or  subacetate  of  copper free. 

1150     Vermicelli,  and  macaroni free. 

501     Vermillion 25  per  ct. 

Vermuth,  see  Liquors. 

571     Vessels,  cast  iron,  not  specially  enumerated  or  provided  for.l  J  cts.  per  lbt 
"       glass,  see  Bottles. 

"       other,  dutiable  according  to  the  material. 
Vessels  and  Equipments,  viz: 

articles  used  in  the  construction  and  repair  of  vessels, 

see  paragraphs  1243-1244. 
1095        copper,  old,  from  American  vessels  obliged  to  repair  in 

foreign  port free. 

old  metal  stripped  from  a  foreign  vessel  in  a  foreign 

port,  dutiable,  (decision  1783.) 
foreign,  condemned  and  dismantled  in  a  port  of  the  U. 

S.,  old  materials,  not  dutiable,  (decision  563.) 
old  metal   stripped   from,  wh'en  undergoing  necessary 

repairs  in  U.  S.,  not  dutiable,  (decisions  538  &  4135.) 
imported  in  parts  and  put  together,  dutiable  (decision 

5444.) 

300  repairs  and  equipments  in  foreign  port,  to  American 
vessels  engaged  in  northern,  north-eastern  and  north- 
western frontier  trade,  (except  as  provided  in  para- 
graph 301) 50  per  ct. 

repairs  and  equipments  necessary  to  vessels  not  engaged 

as  above,  not  dutiable,  (decisions  3379-4154.) 
repairs,  articles  imported  for  repairs  to  foreign  vessels, 

are  dutiable,  (decisions  534-657-1407.) 
pleasure  yachts,  brought  in  other  vessels,  for  racing  pur- 
poses, not  dutiable,  (decision  4960.) 
stores,  dutiable  when  changing  from  the  foreign  to  the 

coasting  trade,  (decisions  4420.) 
merchandise  and  equipments  from  wrecked  vessels,  see 

Wrecks. 

wrought  iron  for,  and  forgings  of  iron  or  steel  for,  see 
Iron  or. steel. 


EXISTING  LAWS  AND  DECISIONS.  333 

''PARAGRAPH  OF  LAW  HATE  OF 

IMPOSING   DUTY.  DUTY. 

Vestings,  dutiable  according  to  the  material. 

496     Vesuvian,  (decision  616) 35  per  ct. 

Vials,  see  Bottles. 

506  Vichy  salts,  (decision  2021) 25  per  ct. 

507  "      lozenges,  (decision  1642) 25  per  ct. 

703     Vinegar  * 7|-  cts.  per  gall. 

concentrated,  see  Acid  Acetic. 
Vinegars,  medicinal  and  toilet,  see  Preparations. 

1175     Vines,  all  kinds,  not  otherwise  provided  for free. 

883     Violins,  and  parts  of,  (decision  4453) 25  per  ct. 

647         "         cases  for,  if  wood,  and  imported  separately,  (deci- 
sion 2427) 35  per  ct. 

1086         "         strings  of  catgut  or  gut  cord free. 

883        "  "         of  any  other  material,  (decision  4453) 25  per  ct. 

496     Violet  color,  (decision  2781 ) 35  per  ct. 

1052     Virus,  vaccine free. 

630     Vises,  iron,  steel  or  other  metal 45  per  ct. 

1009     Vitriol,  oil  of,  (sulphuric  acid) free. 

466  "         blue,  or  sulphate  of  copper 3  cts.  per  Ib. 

467  "         green,  (sulphate  of  iron  or  copperas) 3-10  ct.  per  Ib. 

506         "         white;,  or  sulphate  of  zinc .25  per  ct. 


w. 

738     Wadding,  cotton 35  per  ct. 

802  "  paper 15  per  ct. 

854     Wads,  gun,  all 35  per  ct. 

1229     Wafers,  unmedicated free: 

1246        "          coverings  for  pills,  (decision  2506) 20  per  ct. 

Wafers,  medicated,  see  Preparations. 
Wagon  blocks,  see  Blocks. 

647  "        boxes. 35  per  ct. 

648  "         tongues,  sawed  only,  (decision  2570) 20  per  ct. 

Wagons  of  immigrants,  see  Animals. 

Waiters,  as  trays,  which  see. 

*  The  standard  for  vinegar  shall  be  taken  to  be  that  strength  which  requires 
thirty-five  grains  of  bicarbonate  of  potash  to  neutralize  one  ounce  Troy  of 
vinegar,  (paragraphs  146-703.) 

Vinegar  of  less  than  the  standard  strength  is  subject  to  duty  as  if  of  the 
standard  strength. — Above  the  standard,  additional  duties  to  be  levied  in 
proportion  to  such  strength,  (decision  2988.)  Mode  of  testing,  see  decision 
3136. 


334  U.  S.  IMPORT  DUTIES  UNDER 

PARAGRAPH  OF  LAW  RATE  OF~ 

IMPOSING  DUTY.  DUTY. 

Walnut,  see  Wood. 

717     Walnuts,  all  kinds 3  cts.  per  lb.. 

717  "         in  salt  and  water,  (decisions  3240-5098) 3  cts.  per  lb. 

Warps  or  warp  yarn,  cotton,  see  Cotton  thread. 
"        silk,  (decision  4047,)  see  Silk. 

1246     Washing  crystals,  (decision  4123) 20  per  ct. 

893     Wash  blue 20  per  ct. 

576     Washers,  wrought  iron  or  steel 2  cts.  per  lb. 

513     Washes,  cosmetics  or  dentrifice 50  per  ct. 

907     Waste,  all  not  specially  enumerated  or  provided  for  (de- 
cision 3624) 10  per  ct.. 

1 169         "       flax,  fit  only  for  paper  stock  (decision  4464.) free.. 

1 169         "       cotton,  for  paper  stock  or  other  purposes free. 

907  "      fur  (decision  868) 10  per  ct. 

1157        "       mica free. 

1169        "      for  paper  stock free. 

1200         u       silk  (decision  3752) free. 

775         "      woolen 10  cts.  per  lb. 

908  Watches,  watch  cases,  watch  movements,  parts  of  watches 

and  watch  materials  not  specially  enumerated 

or  provided  for  *  (decisions  291-3163) 25  per  ct.. 

Watch  chains,  see  Chains. 

908          "       crystals  (decision  2807) 25  per  ct. 

908          "       dials  (decision  2807) 25  per  ct. 

873          "       keys,  if  jewelry,  real  or  mock,  (decision  5103) 25  per  ct. 

630          "  "     not  jewelry,  metal  (decision  14*60) 45  per  ct.. 

Water  colors,  see  Paints. 

754          "      proof  cloth,  not  otherwise  provided  for 40  per  ct. 

1068          "      and  land  fowls free.. 

Waters  medicinal,  see  Preparations. 
"      mineral,  see  Mineral  Waters. 
"      toilet,  see  Preparations. 

1007     Wax  bay  or  myrtle,  (vegetable  wax) free. 

417         "     bees 20  per  ct. 

1007         "     Chinese  (decision  2225) free. 

1246         "     flowers,  if  not  for  millinery  purposes  f 20  per  ct. 

1007         "     fossil  (decision  2703) free. 

1007         "     Japanese  (decision  2225) free. 

1007        "     mineral free. 

1246         "     manufactures  of,  not  otherwise  provided  for 20  per  ct.. 

899       ,  "     sealing 20  per  ct. 


*  For  protection  of  trade  mark,  see  paragraph  409. 

t  Miniature  stands  of  artificial  flowers  as  "  toys  "  dutiable  at  35  per  ct.  (de- 
cision 3436.) 


EXISTING  LAWS  AND  DECISIONS.  335 

PABAGRAPH  OF  LAW  EATE  OF 

IMPOSING  DUTY.  DUTY. 

1246     Wax,  shoemakers' 20  per  ct. 

822         "     tapers  and  candles 20  per  ct. 

1007        "     vegetable free. 

Wearing  apparel,  see  Clothing  and  Effects. 

738  }  Webbing,  composed  of  cotton,  flax,  or  any  other  materials, 
909  $"                        not  specially  enumerated  or  provided  for,  (de- 
cision 4220) 35  per  ct. 

782  wholly  or  in  part  of  wool,  worsted,  or  animal 

hair 30  cts.  per  Ib.  &  50  per  ct. 

579     Wedges,  iron  or  steel 2 £  cts.  per  Ib. 

Wedge-wood  ware,  see  Earthenware. 

1051     Weeds,  not  edible,  crude free. 

508          "         u          "       otherwise  than  crude 10  per  ct. 

1192     Weed,  sea,  all  other  not  otherwise  provided  for free. 

1159          "         "    for  bed  and  mattresses. . . ! free. 

630     Weights,  brass,  iron  or  other  metal 45  per  ct. 

1104     Weld,  (dye)  crude free. 

1231     Whale  bon6,  unmanufactured free. 

809                      "      articles  of,  not  specially  enumerated  or  pro- 
vided for 30  per  ct. 

"      materials  for  hats,  bonnets  or  hoods,  see  Hats. 
Whale-oil,  see  fish  oils  under  title  Oils. 
Wharf  timber,  see  timber  under  title  Wood. 
673     Wheat,  60  Ibs.  to  bushel,  paragraph  148,  (including  seed 

wheat,  decision  2227) 20  cts.  per  bushel. 

682     Wheat  flour 20  per  ct. 

Wheel  hubs,  see  Blocks. 

Wheels,  iron  or  steel,  see  Iron  or  Steel. 

1135     Whet  stones  and  hones free. 

"     emery,  see  Emery. 

1087     Whip  gut,  or  cat  gut,  unmanufactured free. 

902          "        "     u     "      "     strings,  other  than  strings  for  musical 

instruments 25  per  ct. 

829     Whips,  as  saddlery . .  35  per  ct. 

Whiskey,  see  Liquors. 

Whistles,  dog,  police,  and  drivers',  (decision  2985)  dutiable 
according  to  the  material. 

839  if  toys,  of  any  material,  (decision  1821) 35  per  ct. 

557     White  enamel,  for  manufacturing  watch  faces,   (decision 

1612)  but  see  paragraph  908 45  per  ct. 

501  "     enamelled,  satin,  and  lime 25  per  ct. 

470          "     lead,  dry,  or  in  pulp,  ground  or  mixed  in  oil 3  cts.  per  Ib. 

630          "     metal  leaf,  (decision  2906) 45  per  ct. 

506          "     vitriol  or  sulphate  of  zinc 25  per  ct. 


330  U.  S.  IMPORT  DUTIES  UNDER 

PARAGRAPH  OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY. 

460     Whiting,  and  Paris  white,  dry,  (decision  5374) ^  ct.  per  Ib. 

460  "  "         "         "       ground  in  oil 1  ct.  per  Ib. 

788     Wicks,  cotton 35  per  ct. 

858     Wigs,  (decision  1366) 35  per  ct. 

809     Willow,  articles  of; not  specially  enumerated  or  provided  for.. 30  per  ct. 

885          "         prepared  for  basket  makers'  use 25  per  ct. 

u         sheets  and  squares,  etc.,  for  hats,  see  Hats. 

648     Willows,  coopers',  split 20  per  ct. 

739     Window  curtains,  cotton  lace 40  per  ct. 

"         glass,  see  Glass. 

446     Wine  lees,  or  lees  crystals,  (decision  2489) 4  cts.  per  Ib. 

Wines,  see  Liquors. 

"         medicated,  see  Preparations. 

841     Wings  of  gold,  silver,  or  other  metal 25  per  ct. 

630     Wire,  brass,  copper  or  other* metal,  except  iron  or  steel ...... .45  per  ct. 

596     Wire,  Iron  or  Steel,  not  galvanized.  * 

smaller  than  No.  5,  and  not  smaller  than  No.  10  wire  gauge.li  cts.  per  Ib. 

10,          "  "  "      16    "        "      2  cts.  per  Ib. 

"          "  16,  "  •'  "      26     "         "     2|  cts.  per  Ib. 

26,  wire  gauge 3    cts.  per  Ib. 

596     Wire,  iron  or  steel,  covered  with  cotton,  silk,  or  other  ma- 
terial, and  wire  commonly  known   as  crinoline,  corset    > 
and  hat  wire  shall  pay  4  cts.  per  Ib.  in  addition  to  the 
foregoing  rates. 
596     Wire,  iron  or  steel,  Galvanized,  (except  fence  wire.) 

smaller  than  No.  5  and  not  smaller  than  No.  10  wire  gauge.2  cts.  per  Ib. 
"         "  10         "  "  "        16     "         "     2i  cts.  per  Ib. 

"         "  16         "  "  "        26     "         "       3  cts.  per  Ib. 

"         "  26  wire  gauge 3£  cts.  per  Ib. 

596  Wire  cloths,  iron  or  steel,  and  wire  nettings,  iron  or  steel, 
made  in  meshes,  of  any  form,  shall  pay  a  duty  equal  in 
amount  to  that  imposed  on  iron  or  steel  wire  of  the 
same  gauge,  and  2  cts.  per  Ib.  in  addition  thereto. 

582     Wire  nails 4  cts.  per  Ib. 

594  Wire  rods,  iron  or  steel,  (fence,  nail,  rivet  and  screw,)  round, 
in  coils  and  loops,  not  lighter  than  No.  5  wire  gauge,  and 

valued  at  3^  cts.  or  less  per  Ib 6-10  ct.  per  Ib. 

594     Wire  rods,  flat  with  longitudial  ribs  for  the  manufacture  of 

fencing 6-10  ct.  per  Ib. 

596  Wire  rope  and  wire  strand,  iron,  I  ct.  per  Ib.  in  addition  to 
the  rates  imposed  on  the  wire  of  which  it  is  made. 

*  Stubb's  Birmingham  wire  gauge  adopted  by  the  department  as  the  stand- 
ard, (decision  2438.) 


EXISTING  LAWS  AND  DECISIONS.  337 

PAKAGRAPH  OF  LAW  KATE  OF 

IMPOSING  DUTY.  DUTY. 

596     Wire  rope  and  wire  strand,  steel,  2  cts.  per  \\).in  addition  to 

the  rates  imposed  on  the  wire  of  which  it  is  made. 
596     Provided,  that  no  article  made  from  iron  or  steel  wire,  or  of 
which  iron  or  steel  wire  is  a  component  part  of  chief 
value,  shall  pay  a  less  rate  of  duty  than  the  iron  or  steel 
wire  from  which  it  is  made,  either  wholly  or  in  part. 
Wire  rope  for  construction  and  repairs  of  vessels,  see  Vessels. 

1018     Witherite  or  carbonate  of  baryta free. 

1104     Woad  or  pastel,  (dye,)  crude free. 

1008     Wood  ashes  and  lye  of free. 

501         "      lake 25  per  ct, 

"       pulp,  see  Pulp. 

493     Wood  tar 10  per  ct. 

Woods  and  articles  of  wood,  viz : 

646  )      all  manufactures  of  wood,  or  of  which  wood  is  the  chief 

647  i          component  part,  not  specially  enumerated  or  provided 

for,  (decision  5242) 35  per  ct. 

<>48         all  wood,  unmanufactured,  not  specially  enumerated  or 
provided  for,  (decisions  343-3411-4263-4741-4958-4983- 

5307) 20  per  ct. 

bar,  Brazil  and  brazilletto,  see  Dyewoods,  below. 

1062         bamboo,  unmanufactured free. 

u  reeds,  see  Canes  and  umbrellas. 

636         blocks,  viz :  last,  wagon,  oar,  gun,  heading,  and  all  like 
blocks  or  sticks,  rough-hewn  or  sawed  only,  (decision 

2570) 20  per  ct. 

647  same,  when  finished 35  per  ct. 

boards,  see  Lumber  below. 

1197         bolts,  handle free. 

1196  "      shingle,  stave,  and  heading free. 

645         boxes,  packing 30  per  ct. 

1233         boxwood,  unmanufactured free. 

1233        cabinet  woods,   all,  unmanufactured,  but  see  Walnut, 

below,  (decisions  2390-5271) free. 

"  "        manufactured,  see  Furniture. 

645        casks  and  barrels,  empty 30  per  ct. 

k'       "          "        manfs.  of  U.  S.  returned,  see  United 
States. 

1 233         cedar,  unmanufactured free. 

clapboards,  see  Lumber  below, 
corkwood  or  bark,  see  Cork. 

1051         dyewoods,  expressly  for  dyeing,  crude free. 

508  ground  or  more  advanced  than  crude 10  per  ct. 

498  and  logwood,  extracts  and  decoctions  of 10  per  ct. 

1233         ebony,  unmanufactured free. 


338  U.  S.  IMPOET  DUTIES  UNDER 

PABAGBAPH  OF  LAW  BATE  OF 

IMPOSING  DUTY.  DUTY. 

Woods  and  articles  of  wood. — Continued. 
deals,  see  Lumber  below. 

1113         firewood free. 

furniture,  see  Furniture, 
fustic,  see  dyewoods  above. 

1233        grandilla,  unmanufactured free. 

648         headings  for  barrels,  no  further  manufactured  than  sawed 

and  split  (decision  3863) 20  per  ct. 

647  u         when  finished,  (see  Staves) 35  per  ct 

1149        hoop  timber,  round,  natural  condition  (decision  3627) free. 

636            "     timber  or  poles,  rough  hewn  or  sawed  only  (de- 
cision 3035) 20  per  ct. 

647        hoops,  finished  (decisions  2307-3903) 35  per  ct. 

1137        hop  poles  (decision  5105) free. 

636         hubs  for  wheels,  rough  hewn  or  sawed  only  (decisions 

3593-3863) 20  per  ct. 

647  "       "         "      when  finished 35  per  ct 

1233      -  lancewood,  unmanufactured free. 

647        lasts 35  per  ct. 

639         laths 15  cts.  per  1000  pieces. 

1233         lignum vitae,  unmanufactured free. 

logs,  see  Timber,  below, 
logwood,  see  Dyewoods  above. 

633  lumber,  sawed  boards,  planks,  deals  and  other  lumber  of 
hemlock,  white  wood,  sycamore  and  basswood,* 
(decisions  4908-4958-5219-5380-4871.) 

$1  per  1000  ft.  board  measure. 

633  "       all  other  articles  of  sawed  lumber — (see  provision 

for  planed  and  finished  lumber  on  next  page.) 

$2  per  1000  ft.  board  measure. 
641  "       clapboards  t  pine $2  per  1000  pieces. 


*The  term  "board  measure,"  is  synonymous  with  "inch  measure,'1  and 
all  sawed  lumber,  whether  under  or  over  one  inch  in  thickness,  should  be  re- 
duced to  inch  measure  for  the  purpose  of  assessment  of  duty  (decision  1770.) 
The  Department  has  adopted  the  following  method  for  the  measurement  of 
lumber  (decisions  5379-5402.) 

If    $  inch  and  less  than     f  inch,  as     £  inch. 

u       jj_      u         it  u         u  a       u         u        5       tt 

"       f      "         U  "         "  f     "         "       1      " 

.1          3_        U  .;  ..  U  11         "  "      1  »' 

"  ij    "      "       "      "      H    u      "  11    " 
"    1^     "     or  over,  in  the  same  manner,  by  1  inch  variations. 
tThe  Department  holds  that  1000  pieces,  of  4  feet  each  in  length,  or  4000 
lineal  feet,  shall  constitute  the  "  1000  pieces,"  and  that  when  clapboards  are 
planed   and  finished,  an  additional  duty  of  50  cents    per  1000  feet,  board 
measure,  for  each  side  which  may  be  so  planed  and  dressed,  shall  be  assessed 
thereon  (decision  1265.) 


EXISTING  LAWS  AND  DECISIONS.  339 

PARAGRAPH  OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY. 

Wood  and  articles  of  \\ood.-~Continued. 
642         lumber,  clapboards,  spruce $1.50  per  1000  pieces. 

633  But    when    lumber   of   any   sort    is    planed    or 

finished,  in  addition  to  the  rates  provided, 
shall  pay  as  follows  (decision  4709)  for  each 
side  planed  or  finished..  .50  cts.  per  1000  ft.  board  measure. 

634  if  planed  on  one  side  and  tongued  and  grooved 

$1  per  1000  ft.  board  measure. 

635  if  planed  on  two  sides,and  tongued  and  grooved 

$1.50  per  1000  ft.  board  measure. 
"       for  vessels,  see  Vessels. 

1233         mahogany,  unmanufactured free. 

Maine,  products  of  the  forests  of,  see  paragraphs  1238-1239. 

638        palings  and  pickets,  (decision  3790) 20  per  ct. 

planks,  see  Lumber  below. 
1149         piling,  logs  with  bark  on,  (decision  901) free. 

1232  poplar  and  other  woods  for  manufacture  of  paper,  (de- 

cision 3769) free. 

636  posts,  rough  hewn  or  sawed  only 20  per  ct. 

1149            "      fence,  and  rails,  round  and  unmanufactured,  (de- 
cision 4983) free. 

1051  quassia  wood,  (drug,)  crude free. 

508  "         otherwise  than  crude 10  per  ct. 

1233  rosewood,  unmanufactured free. 

1184  railroad  ties,  (decision  2673) free. 

1149  rafts  of  logs,  (decision  841) free. 

1233  sandal  wood,  unmanufactured free. 

1233  satin  wood,  unman ufactnred free. 

640         shingles,  (decisions  3699-3790) 35  cts.  per  1000. 

1149         ship  timber  and  ship  planking  * free. 

1149  "       knees,  dressed,  (decision  3602)   free. 

645         shooks,  (sugar  box  and  packing  box,)  not  specially  enume- 
rated or  provided  for,  (decision  2226) 30  per  ct. 

638         slaths,  as  pickets  and  palings,  (decision  2045) 20  per  ct. 

spars,  see  Ship  timber  above. 

637  staves,  all  kinds, '(decision  3694) 10  per  ct. 

sticks  for  umbrellas  and  canes,  see  Umbrellas  and  Canes. 


*  The  term  "  ship  timber,"  embraces  timber  to  be  used  for  the  frame  or  keel 
of  a  vessel,  or  its  masts  or  spars,  and  ship  timber  squared  and  ship  knees 
dressed.  The  term  "ship  planking,"  is  synonymous  with  the  term  "ship 
planks,"  and  refers  to  broad  pieces  of  sawed  lumber,  differing  from  a  board 
only  in  being  of  greater  thickness,  used  in  the  construction  of  ships  and  bear- 
ing different  names,  according  to  the  parts  of  the  ship  where  applied,  such  as. 
"wales,"  "thickness,"  bottom  blanks,  &c.,  (decisions  3602-4347-1707.) 


340  U.  S.  IMPORT  DUTIES  UNDER 

PARAGRAPH  OF  LAW  BATE  OF 

IMPOSING  DUTY.  DUTY. 

Wood  and  articles  of  wood. — Continued. 

1149         telegraph  poles,  with  or  without  bark,  (decision  1595) free. 

1149         timber,  round   and  unmanf'd,  and   logs,  not  specially 
enumerated  or  provided  for,  (decisions  901- 

3204-4983) free. 

"         ship,  see  Ship  Timber  above. 

631  hewn  or  sawed,  and  timber  used  for  spars,  and 

building  wharves  * . .'. 20  per  ct. 

632  "         squared  or  sided,  not  specially  enumerated  or 

provided  for,  (decisions  2406-2529).  .  .1  ct.  per  cubic  foot. 
"         for  vessels,  see  Vessels. 

633  walnut,  black,  (decision  2044) $2  per  1000  feet,  board  measure. 

Wool  noils  and  pickings,  classed  as  wool  (decisions  135- 

961-1404-1433.) 

WOOL,    UNMANUFACTURED,  VIZ  :  — 

766  All  wools,  hair  of  the  alpaca,  goat,  and  other  like  animals, 
shall  be  divided,  for  the  purpose  of  fixing  the  duties  to 
be  charged  thereon,  into  the  three  following  classes: 

CLASS  1. — CLOTHING  WOOLS. 

767 1  That  is  to  say,  merino,  mestiza,  metz,  or  metis  wools,  or 
771  \  other  wools  of  merino  blood,  immediate  or  remote, 
770  j  down  clothing  wools,  and  wools  of  like  character  with 
any  of  the  preceding,  including  such  as  have  been  here- 
tofore usually  imported  into  the  United  States  from 
Buenos  Ay  res,  New  Zealand,  Australia,  Cape  of  Good 
Hope,  Russia,  Great  Britain,  Canada,  and  elsewhere,  and 
also  including  all  wools  not  hereinafter  described  or 
designated  in  classes  two  and  three ;  the  value  whereof 
at  the  last  port  or  place  whence  exported  to  the  United 
States,  excluding  charges  in  such  port  shall  be  30  cents 
or  less  per  Ib. 

if  unwashed 10  cts.  per  Ib. 

if  washed 20  cts.  per  Ib. 

if  scoured 30  cts.  per  Ib. 

exceeding  30  cts.  per  Ib. 

if  unwashed 12  cts.  per  Ib. 

if  washed 24  cts.  per  Ib. 

if  scoured 36  cts.  per  Ib. 


*  Timber  sawed,  when  not  used  in  building  wharves,  is  to  be  classed  as 
sawed  lumber,  (decision  5380.) 


.EXISTING  LAWS  AND  DECISIONS.  341 

PARAGRAPH  OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY. 

CLASS  2. — COMBING  WOOLS. 

768 1  That   is   to  say,  Leicester,  Cotswold,  Lincolnshire,  down 
772  }•      combing  wools,  Canada  long  wools,  or  other  like  comb- 
770  j       ing  wools  of  English  blood,  and  usually  known   by  the 
terms  herein  used,  and  also  all  hair  of  the  alpaca,  goat, 
and  other  like  animals  ;  the   value  thereof  at  the  last 
port  or  place  whence  exported  to  the  United  States,  ex- 
cluding charges  in  such  port,  shall  be  thirty  cents  or  less 
per  Ib.  (decision  2529.) 

if  washed  or  unwashed,  but  not  scoured 10  cts.  per  lb. 

if  scoured 30  cts.  per  Ib. 

t  exceeding  30  cts.  per  Ib. 

if  washed  or  unwashed,  but  not  scoured 12  cts.  per  Ib. 

if  scoured 36  cts.  per  Ib. 


CLASS  3. --CARPET  WOOLS  AND  OTHER  SIMILAR  WOOLS. 

769  ]  Such  as  Donskoi,  native  South  American,  Cordova,  Valpa- 
773  '(•      raiso,  native  Smyrna,  and   including  all  such  wools  of 

770  j      like  character  as  have  been  heretofore  usually  imported  . 

into  the  United  States  from  Turkey,  Greece,  Egypt, 
Syria,  and  elsewhere  ;  the  value  whereof  at  the  last  port 
or  place  whence  exported  to  the  United  States,  exclud- 
ing charges  in  such  port  shall  be  12  cents  or  less  per  Ib. 
(decision  2529.) 

if  washed  or  unwashed  but  not  scoured .2^-  cts.  per  Ib. 

if  scoured 7i  cts.  per  Ib. 

exceeding  12  cts.  per  Ib. 

if  washed  or  unwashed  but  not.  scouretl 5  cts.  per  Ib. 

if  scoured 15  cts.  per  Ib. 

770  The  duty  upon  wool  of  the  sheep,  or  hair  of  the  alpaca, 
goat,  and  other  like  animals,  which  shall  be  imported 
in  any  other  than  ordinary  condition,  as  now  arid  here- 
tofore practiced,  or  which  shall  be  changed  in  its  char- 
acter or  condition  for  the  purpose  of  evading  the  duty, 
or  which  shall  be  reduced  in  value  by  the  admixture  of 
dirt  or  any  other  foreign  substance,  shall  be  twice  the 
duty  to  which  it  would  be  otherwise  subject  (decision 
4777.) 

774  Wools  and  hair  above  mentioned,  on  the  skin,  the  same 
rates  as  other  wools,  the  quantity  and  value  to  be  ascer- 


342  U.  S.  IMPORT  DUTIES  UNDER 

PARAGRAPH  OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY. 

tained  under  such  rules  as  the  Secretary  of  the  Trea- 
sury may  prescribe  *  (decision  2490.) 

Wools  of  different  qualities  in  the  same  package — how 
treated — see  paragraphs  141-145. 

Woolens  and  Worsteds,  viz : 

776  all  manufactures  of  wool  of  every   description,   made 

wholly  or  in  part  of  wool,  not  specially  enumerated  or 
provided  for,  (decision  3147.) 

valued  not  over  80  cts.  per  Ib 35  cts.  per  Ib.  &  35  per  ct. 

"      over  80  cts.  per  Ib 35  cts.  per  Ib.  &  40  per  ct. 

777  all  manufactures  of  every  description,  composed  wholly 

or  in  part  of  worsted,  hair  of  the  alpaca,  goat,  or  other 
animals,  (except  such  as  are  composed  in  part  of  wool) 
not  specially  enumerated  or  provided  for,  (decisions 
3514-3993-4785.) 

valued  not  over  30  cts.  per  Ib .10  cts.  per  Ib.  &  35  per  ct. 

"      over  30  cts.  &  not  over  40  cts.  per  Ib. — 

12  cts.  per  Ib.  &  35  per  ct. 
"         "     40  cts.  &  not  over  60  cts.  per  Ib.— 

18  cts.  per  Ib.  &  35  per  ct. 
"         "     60  cts.  &  not  over  80  cts.  per  Ib.— 

24  cts.  per  Ib.  &  35  per  ct. 

"         "     80  cts.  per  Ib 35  cts.  per  Ib.  &  40  per  ct. 

balmorals,  balmoral  skirts  and  skirting,  see  Balmorals. 
782         belts,  binding,  braid  (decision  1822)  and  braces,  wholly 
or  in  part  of  wool,  worsted,  or  animal  hair. — 

30  cts.  per  Ib.  &  50  per  ct. 

862         braids,  suitable  only  for  hats,  bonnets  and  hoods 20  per  ct. 

793        belts  or  felts,  endless,  for  paper  or  printing  machines. — 

20  cts.  per  Ib.  &  30  per  ct. 
blankets,  see  Flannels,  &c.  below. 

"        printers',  as  belts,  endless,  see  above,  (decision 

4612.) 
"        gentionella.   as  manfs.   of  wool,   cited  above, 

(decision  of  Oct.  23,  1857.) 

blanketing,  in  the  piece,  as  manf.  of  wool,  cited  above, 
(decision  4271.) 

778  bunting 10  cts.  per  sq.  yd.  &  35  per  ct. 

buttons,  and  button  cloth,  see  these  titles. 


*  The  rules  for  estimating  the  percentage  of  wool  on  the  skins  will  be 
found  in  Department  decisions  1017-1100-1159-1219-1399-1659-1666. 

The  provision  for  a  separate  duty  on  the  skins,  in  addition  to  the  duty  on 
the  wool,  as  in  former  laws,  has  not  been  reproduced  in  the  Act  of  March  3, 1883. 


EXISTING  LAWS  AND  DECISIONS.  343 

PARAGRAPH  OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY. 

Woolens  and  Worsteds,  viz  : — Continued. 

card  cloth,  as  manf.  of  wool,  cited  above,  (decision  July 

29,  1861.) 

carpets,  see  carpets, 
carpeting  for  slippers,   as   a  manf.   of   worsted,   cited 

above,  (decision  2452.) 
coat  linings,  see  Dress  Goods  below. 
776         cloths,  (woolen.) 

valued  not  over  80  cts.  per  Ib 35  cts.  per  Ib.  &  35  per  ct. 

"      over  80  cts.  per  Ib 35  cts.  per  Ib.  &  40  per  ct. 

clothing,  see  Clothing. 
782         cords,  and  cords  and  tassels,  wholly  or  in  part  of  wool, 

worsted,  or  animal  hair 30  cts.  per  Ib.  &  50  per  ct. 

drawers,  knit  or  made  on  frames,  see  Flannels,  &c.  below. 

"         other,  as  clothing. 

779  dress  .goods,  women's  and  children's,  coat  linings,  Italian 
cloths,  and  goods  of  like  description,  composed  in  part 
of  wool,  worsted,  or  animal  hair.  * 

valued  not  over  20  cts.  per  sq.  yd..  .5  cts.  per  sq.  yd.  &  35  per  ct. 
"         over        20         "  "        7  cts.  per  sq.  yd.  &  40  per  ct. 

if  composed  wholly  of  wool,  worsted,  or  animal  hair,  or 

of  a  mixture  of  them 9  cts.  per  sq.  yd.  &  40  per  ct. 

but  all  such  goods  with  selvedges,  made  wholly  or  in 
part  of  other  materials,  or  with  threads  of  other 
materials  introduced  for  the  purpose  of  changing 

the  classification 9  cts.  per  sq.  yd.  &^40  per  ct. 

all  weighing  over  4  oz.  per  sq.  yd 35  cts.  per  Ib.  &  40  per  ct. 

782  dress  trimmings,  wholly  or  in  part  of  wool,  worsted  or 
animal  hair,  (see  foot  note  to  Trimmings  below.; — 

30  cts.  perlb.  &  50  perct. 
embroideries  on  woolens,  as  manufactures  of  wool,  cited 

above,  (decisions  1942-2523.) 
worsted,  as  manufactures  of  worsted,  cited 

above,  (decision  1942.) 
if  dress  trimmings,  (decision  3837.) 

30  cts.  per  Ib.  and  50  per  ct. 
felts,  endless,  see  Belts  above. 

*  Figured  and  fancy  alpacas,  diagonals,  mohair  serges,  fancy  mohair,  or 
London  twills,  shall  be  classified  hereafter  as  women's  and  children's  dress' 
goods,  or  as  assimilating  thereto,  under  the  decision  of  the  Court  in  the  case  of 
Herman  vs.  Arthur.  When,  however,  such  fabrics  are  obviously  designed  for 
use  in  the  manufacture  of  upholstery  or  other  articles,  and  are  not  of  the  char- 
acter sold  as  dress  goods  for  women  and  children,  they  will  be  excluded  from 
classification  as  dress  goods,  (decision  3237.) 


344  U.  S.  IMPORT  DUTIES  UNDER 

PARAGRAPH  OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY. 

Woolens  and  Worsteds,  viz: — Continued. 

Ill  flannels,  blankets,  hats  of  wool,  (see  foot  notes,  pages 
244-245,)  knit  goods,  and  all  goods  made  on  knitting 
frames,  balmorals,  woolen  and  worsted  yarns,  com- 
posed wholly  or  in  part  of  wool,  worsted,  or  animal 
hair. 

valued  not  over  30  cts.  per  Ib 10  cts.  per  Ib.  &  35  per  ct. 

"        over  30  cts.  and  not  over  40  ots.  per  Ib. 

12  cts.  per  lb/&  35  per  ct, 
"         "       40  cts.  and  not  over  60  cts.  per  Ib. 

18  cts.  per  Ib.  &  35  per  ct. 
u         ;'       60  cts.  and  not  over  80  cts.  per  Ib. 

24  cts.  per  Ib.  &  35  per  ct. 

"         "       80  cts.  per  Ib 35  cts.  per  Ib.  &  40  per  ct. 

flannels,  when  slightly  embroidered,  dutiable  as  flanners, 

(decision  1724.) 

flannels,  printers,  as  belts,  endless,  (decision  4612,)  see 
above. 

839         dolls,  in  wool  apparel,  (decision  3530) 35  per  ct. 

775        flocks,  woolen 10  cts.  per  Ib. 

782        fringes,  wholly  or  in  part  of  wool,  worsted  or  animal  hair 

30  cts.  per  Ib.  &  50  per  ct. 
782        galloons,  gimps  and  gorings,  wholly  or  in  part  of  wool, 

worsted,  or  animal  hair 30  cts.  per  Ib.  &'  50  per  ct. 

gloves,  see  Gloves. 

hats  of  wool,  see  Flannels,  &c.  above. 

hosiery,  see  Knit  goods,  and  Clothing. 

Italian  cloths,  see  Dress  Goods  above. 

knit  goods  and  all  goods  made  on  knitting  frames,  see 

Flannels,  &c.  above. 

laces,  if  dress  trimmings,  see  Trimmings  below. 
"     other,  wool,  as  manfs.  of  wool,  cited  above. 
"         "      worsted,  as  manf.  of  worsted,  cited  above. 

775         mungo,  woolen 10  cts.  per  Ib. 

782        nets,  head,  wholly  or  in  part  of  wool,  worsted,  or  animal 

hair 30  cts.  per  Ib.  &  50  per  ct. 

plasters,  corn  and  bunion,  wool,  as  a  manf.  of  wool,  cited 
above,  (decision  357.) 

775        rags,  woolen 10  cts.  per  Ib. 

rugs,  see  Carpets, 
shawls,  see  Shawls. 

shirts,  knit  or  made  on  frames,  see  Flannels,  &c.  above. 
775         shoddy,  woolen 10  cts.  per  Ib. 


EXISTING  LAWS  AND  DECISIONS.  345 

PAEAGBAPH  OF  LAW  BATE  OF 

IMPOSING  DUTY.  DUTY. 

Woolens  and  Worsteds,  viz : — Continued. 
shoes,  see  Boots. 

stockings,  knit  or  made  on  frames,  see  Flannels,  &c.  above. 
782         suspenders,  wholly  or  in  part  of  wool,  worsted,  of  animal 

hair 30  cts.  per  Ib.  &  50  per  ct. 

tassels,  see  Cords  and  Tassels,  above. 

839         toys,  (decision  3530) 35  per  ct. 

782         trimmings  for  dresses,  wholly  or  in  part  of  wool,  worsted, 

or  animal  hair  * 30  cts.  per  Ib.  &  50  per  ct. 

775         waste,  woolen,  (decision  323) 10  cts.  per  Ib. 

782         webbing,  composed  wholly  or  in  part  of  wool,  worsted,  or 

animal  hair,  (decision  2455) 30  cts.  per  Ib.  &  50  per  ct. 

yarns,  woolen  and  worsted,  see  Flannels,  &c.  above. 
Works  of  art,  see  Art. 

1129     Worm  gut,  manufactured  or  unmanufactured free. 

506     Wormwood,  oil  of,  (absinthe) 25  per  ct. 

Worsteds,  see  Woolens. 

Wrecks,  goods  recovered  from,  see  paragraphs  28-1237  and  title  vessels,  f 


X. 

1246     Xylonite  or  xylotile,  (decisions  809-5018) 20  per  ct. 

1246     Xylidine,  (decision  5538) 20  per  ct. 

*  Worsted  yak  lace,  although  generally  used  for  trimming  dresses  and 
cloaks,  is  a  different  article  from  "  dress  trimmings,"  and  is  dutiable  as  a 
manufacture  of  worsted,  (decision  4360.) 

t  Articles,  foreign  or  domestic,  taken  from  wrecks  in  foreign  waters,  which 
have  been  the  subject  of  purchase  or  sale,  become  merchandise,  and  are  liable 
to  duty,  (decisions  338-2041-4168-4327.) 

The  hull,  anchors,  chains,  sea  stores,  tackle,  apparel,  &c.  of  vessels  wrecked 
in  waters  of  the  United  States  are  not  dutiable,  the  involuntary  arrival  not 
being  regarded  as  an  importation,  (decisions  131-566-2082-2188.) 

Wrecked  goods  subject  to  duty,  entry  allowed  by  appraisement ;  if  subject 
to  specific  duties,  the  per  centage  of  damage  should  be  deducted  from  the 
quantity,  and  duty  assessed  on  the  remainder,  (decisions  139-1312.) 

Anchors  and  chains  slipped  during  a  storm,  and  recovered  by  other  parties 
not  dutiable,  (decision  September  — ,  1875,  Baltimore.) 


23 


346  U.  S.  IMPORT  DUTIES  UNDER 

PARAGRAPH  OF  LAW  RATE  OF 

IMPOSING  DUTY.  DUTY. 


Y. 

1235     Yams free. 

683        "        flour  of,  (decision  3385) 2|  cts.  per  lb. 

1094     Yarn,     coir,  (decision  3883) free. 

"         cotton,  see  Cotton  thread. 

749         u         flax,  hemp  and  jute  * 35  per  ct. 

849        "         manufactured  from  fur,  (decision  2797) 30  per  ct. 

765         "         grass,  ramie,  or  china  grass,  (decision  3621) 35  per  ct. 

795         "        or  threads,  silk,  of  every  description,  purified  or 

dyed .30  per  ct. 

777         "        woolen  or  worsted — 

valued  not  over  30  cts.  per  lb 10  cts.  per  lb.  &  35  per  ct. 

"        over  30  cts.  and  not  over  40  cts.  per  lb. — 

12  cts.  per  lb.  &  35  per  ct. 
"         over  40  cts.  and  not  over  60  cts.  per  lb. — 

18  cts.  per  lb.  &  35  per  ct. 
u        over  60  cts.  and  not  over  80  cts.  per  lb. — 

24  cts.  per  lb.  &  35  per  ct. 

"         over  80  cts.  per  lb 35  cts.  per  lb.  &  40  per  ct. 

1246    Yeast  cakes 20  per  ct. 

496     Yellow  crystals  (decision  523) 35  per  ct. 

Yellow  metal,  see  metal. 


1236     ZafTer free. 

630  Zinc,  articles,  manufactures,  or  wares,  not  specially  enume- 
rated or  provided  for,  composed  wholly  or  in  part 
of  zinc,  whether  partly  or  wholly  manufactured 45  per  ct. 

506         "         acetate  of 25  per  ct. 

629         "         ashes  (decision  4990) 20  per  ct. 

*  The  difference  between  yarn  and  twine,  consists  in  the  former  being  a  mate- 
rial spun  for  weaving  with  little,  if  any  twist,  while  the  latter  is  closely  twisted 
so  as  to  make  it  strong  and  fit  for  use  in  binding  packages  of  merchandise, 
and  the  making  of  seines,  nets,  &c.,  (decision  4948.) 


EXISTING  LAWS  AND  DECISIONS.  347 

PABAGBAPH  OF  LAW  BATE  OF 

IMPOSING  DUTY.  DUTY. 

506     Zinc,     chloride  of  (decision  4526) 25  per  ct. 

607        "         in  blocks H  cts.  per  Ib. 

629  "      '  dust  (decision  3428) 20  per  ct. 

"  metal  for  sheathing,  see  Metals. 

630  "  nails .- 45  per  ct. 

607  "  in  pigs 1-J-  cts.  per  Ib. 

607  "  in  sheets 2i  cts.  per  Ib. 

630  "  "       "     prepared  for  engraving  (decision  4726) 45  per  ct. 

506  "         sulphate  of  (white  vitriol.) 25  per  ct. 

607         "         old,  worn  out,  fit  only  to  be  remanufactured 1-J-  cts.  per  Ib. 

504  "         oxide  of,  dry li  cts.  per  Ib. 

505  "  u       "    ground  in  oil If  cts.  per  Ib. 

507  "         valerianate  of  (Reg.  1857,  page  589) 25  per  ct. 

883     Zithers,  and  parts  of,*  (decision  4453) 25  per  ct. 

Zythum,  see  Liquors. 

*  The  Court  held  that  completed  indispensable  parts  of  musical  instru- 
ments were  dutiable  under  the  provision  for  musical  instruments  (decision 
4453.) 


FOREIGN  CURRENCIES 

AND 

THEIR   VALUES   IN    UNITED    STATES   MONEY. 


The  following  list  of  standard  values  of  foreign  currencies  in  the  money 
of  the  United  States  will  be  used  in  the  computation  of  customs  duties  until 
otherwise  provided  by  law  and  regulations.  See  Paragraph  325. 


COUNTRY.                     MONETARY  UNIT. 

STANDARD. 

VALUE 

IN  U.   S. 

MONEY. 

Argentine  Republic  Peso  
bw     (dec.  3153)  Doubloon  
Austria           .                      Florin     

Gold  and  silver  . 
Gold  
Silver  

.96,5 
15.70 
.40,1 

Azores    (dec.  2401)  Milreis  

Gold  

.83,5 

Belgium  Franc      

Gold  and  silver. 

.19,3 

Bogota  (circular  Jan.  1,  '77)  Peso  

Gold  ,  

.96,5 

Bolivia  Boliviano  

Silver  

.81,2 

Brazil                                         Milreis  of  1000  reis 

Gold 

54  6 

British  Possessions  in  N  A   Dollar 

Gold 

1.00 

Chili                                           Peso 

Gold  and  silver 

.91  2 

Central  America,    (circular 
Jan    1    1880)                          Peso 

Silver               .  .  . 

.83  6 

China    (decision  5625)        ...  Tael 

Silver           .  .     . 

1.20 

Cuba                              .        ...  Peso 

Gold  and  silver. 

.93,2 

Denmark                       .       ....  Crown              

Gold  

.26,8 

Ecuador                      ...      Peso                

Silver  

.81,2 

Egypt               •            Piaster  

Gold  

.04,9 

France            .  .          Franc     

Gold  and  silver. 

.19,3 

Great  Britain  Pound  sterling  

Gold  

4.86,64- 

Greece     .       Drachma  

Gold  and  silver. 

.19,3 

German  Empire  Mark  

Gold  

.23,8 

Hayti                                          Gourde 

Gold  and  silver 

96  5 

India                                          Rupee  of  -16  annas 

Silver 

38  6 

Italy  Lira  

Gold  and  silver. 

.19,3 

Japan                              .           .  Yen 

Silver 

.87  6 

Liberia                                     •  Dollar                         .  .  . 

Gold 

1.00 

Madeira,  (decision  2401)  Milreis  
Mexico                          «       •  ••  Dollar                .          •••• 

Gold  
Silver     

1.00 

.88,2 

Netherlands  .             Florin           

Gold  and  silver. 

.40,2' 

Gold  

.26,8 

Paraguay    (circ.  Jan.  1,  '75)  Peso        

Gold  

1.00 

Peru                                            Sol 

Silver 

81  2 

Porto  Rico,  (circ.  Jan.  1,  '75)  Peso  
Portugal     Milreis  of  1000  reis  

Gold  
Gold  

.92,5 

1.08 

Russia                                        Rouble  of  100  copecks 

Silver 

.65 

Sandwich  Islands,  (circular 
Jan    1    1877)                          Dollar 

Gold       

1.00 

Spain                                          Peseta  of  100  centimes. 

Gold  and  silver. 

.19,3 

.96,5 

Sweden                         Crown               

Gold  ."  

.26.8 

Switzerland               Franc               

Gold  and  silver. 

.19,3 

Tripoli                    Mahbub  of  20  piasters. 

Silver  

.73,3 

Tunis    (circular  Jan  1   1877)  Piaster  of  16  caroubs 

Silver 

11  8 

Turkey    Piaster  

Gold  

.04,4 

United  States  of  Columbia    Peso 

Silver     

.81  2 

Uraguay,    (circular  Jan.    1, 
1875,  also  see  dec.  5083)....  Patacon  
Venezuela  Bolivar  

[Gold  
Gold  and  silver. 

.94,9 
.19,3 

APPENDIX. 


WEIGHTS  A^TD  MEASURES 

EEDUCED  TO  U.  S.  STANDARD. 


ALGERIA. 

Onguyah 4  grammes. 

Hollah,  (liquid) 16*66  litres. 

Psa,  (dry) 48      " 

French  system  in  general  use. 

ARGENTINE   CONFEDERATION. 

Quintal 104*44  Ibs.  av. 

Arroba 25*35 

Fanega 1*5  imp.  bu. 

AUSTRIA. 

Centner,  1 00  Pfund.. 123*50  Ibs.  avdp. 

Mark,  (gold  and  silver) 9  oz.  troy. 

Eimer,  (40  maas) 14*94  wine  galls. 

Metze 1*75  bu. 

Klafter 67  cubic  feet. 

BELGIUM,  (AS  FRANCE.) 
BOLIVIA. 

Libra,  (ounce) 1*014  Ibs.  avdp. 

Quintal 101*44 

Arroba  of  25  Ibs 25*36         " 

u     of  wine  or  spirits. 6*70  imp.  galls. 

Gallon 0*74 

Vara 0*927  yds. 

Square  Vara 0*859  sq.  yds. 

BRAZIL. 

Libra 1*012  Ibs.  av. 

Arroba 32*38        u 

Quintal 129*54        " 

Alqueire,  (of  Rio) 1  imp.  bu. 

Oitava 55*34  grains. 

In    parts  of    the  empire   same  as 
Portugal. 

The  French  system  is  compulsory 
after  1872. 


CANADA,  (AS  GREAT  BRITAIN.) 

CAPE  OF  GOOD  HOPE, (AS  GREAT  BRITAIN) 

CEYLON,  (AS  GREAT  BRITAIN.) 

CHILI,    (AS  BOLIVIA.) 

CHINA. 

Leang  or  Tael 1*33  oz.  av. 

Picul 133  Ibs.  av. 

Catty ....1*75       " 

Chih 14*10  inch. 

Chang 11-75    feet. 


COLOMBIA,  (AS  FRANCE.) 

COSTA   RICA,    (AS  SPAIN.) 

DENMARK. 

Lod 227  grains  troy. 

Pound 1*102  Ibs.  av. 

Ship  last 2  tons. 

Tonde  or  bbl.  of  grain  &  salt 

3*8  imp.  bu. 

coal 4*7 

Foot 1*03  Eng.  ft. 

Viertel 1-7  imp.  gall. 

ECUADOR,  (AS  FRANCE.) 

ENGLAND,  (SEE  GREAT  B'RITAIN.) 

EGYPT. 

Killow 0*9120  imp.  bu. 

Almud 1-151  imp.  gall. 

Oke  of  400  drams 2*833  Ibs.  av. 

Gasab  of  4  diras 3  yards. 

Feddan  al  risach 3*208  sq.  yds. 

FRANCE. 

Gramme 15*432  grains  av. 

Kilogramme 2*2046  Ibs.  av. 

Quintal  Metrique 220*46        " 

Tonneau 2204*60        •' 

Litre,  (liquid) 1*0567  qts. 

Hectolitre,  (liquid).... 26*42  galls. 

(dry) 2*84  bus. 

Metre , 39*37  in. 

Kilometre !l093i  yards. 

GERMANY. 

The  following  are  in  general  use 
throughout  all  of  Germany  : 

Centner,  (100  Ibs.) 110*5  Ibs.  avdp. 

Ship  last,  of  timber 80  cub.  ft. 

Scheffel.  of  grain 1*5  imp.  bu. 

Klafter 6  feet. 

Schock 60  pieces. 

Toune,  (weight) 227  Ibs.  avdp. 

(measure  of  coal) 6  bus. 

Loth 225  gr.  troy. 

Eimer 18*14  galls. 

GREAT  BRITAIN. 

Ale  or  beer  gallon 1*22  gall. 

"Wine  gallon. ..1-6  less  than  imp.  galL 
Imp.  gallon 1*20  gall. 

•*     bushel 1*03  bu. 

"     quarter 8*25    " 

Yard...  ...36  inches. 


APPENDIX. 


GREECE. 

Oke 2-80  Ibs.  avdp. 

Cantar 123-20        " 

Livre 1'05 

Baril,  (wine) 16'33  imp.  gall. 

Kilo 0'114  imp.  quarter. 

Pike f  Eng.  yard. 

HONG  KONG,    (AS  CHINA.) 
INDIA. 


Portugal — Continued. 

Libra 1  -012  Ibs.  avdp. 

Almunde  of  Lisbon 3*7  imp.  gall. 

Oporto 5.6 

Al'quiere 0'36  imp.  bu. 

Moio 2-78  imp.  quarter. 

POLAND,    (AS  RUSSIA.) 
PRUSSIA,    (AS  GERMANY.) 


Maund  of  Bombay 28 

Madras 25 

Candy,  of  20  maunds 24'3  bus. 

Tola 180  grains. 

Guz  of  Bengal 36  inches. 

ITALY,    (AS  FRANCE.) 



JAPAN. 

Picul  or  ton 133  Ibs.  avdp.  i 

King=  160  nomme 1'33 

Shaku=10  sung 11"75  inches. 

JAVA. 

Amsterdam  Pond 1'09  Ibs.  avdp.  i 

Pecul 133 

Catty 1-33 

Chang 4  yards. 


LIBERIA. 

British  weights  and  measures  gene- 
rally used. 

MEXICO,    (AS   SPAIN.) 

NETHERLANDS,    (AS  FRANCE.) 

NORWAY  AND  SWEDEN. 

Swedish  Skalpond 0'936  Ibs.  avdp. 

Norwegian  Pund 1-100        " 

Swedish  Fot H'7  eng.  inches. 

Norwegian  Fod 12-02        " 

Swedish  Kanna 4*6  imp.  pints,  j 

Norwegian  Kaude 3 '3 

PARAGUAY,  (AS  ARGENTINE  CONFED-  | 
ERATION. ) 

PERSIA. 

Batman 13'5  Ibs.  avdp. 

Collothun l-809.imp.  gall. 

Artata 1-809  imp.  bu.  ! 

Zer 38  inches. 


PERU,     (AS    BOLIVIA.) 
PORTUGAL. 

French  system  compulsory  after 
Oct.  1,  1868. 

The  chief  old  measures  now  in  use 
are 


RUSSIA. 

Berkowitz 360  Ibs.  avdp. 

Pood,  (63  to  a  ton) 36        u 

Chetvert 5'77  imp.  bu. 

Oxhuft 58-5  wine  galls. 

Anker 9*75 

Vedro 2'75  imp.  galls. 

Arsheen 28  inches. 

Ship  last 2  tons. 

Pound 0-9  Ibs.  avdp. 

Tchetvert 0'7  imp.  quarter. 

Verst 3500  feet. 

SI  AM. 

Tael 1-33  ozs.  avdp. 

Pical,  Catty  and  Chang. same  as  Java. 

SPAIN. 

Quintal,  (100  Ibs.)...  .101 '44  Ibs.  avdp. 

Libra 1-014 

Arroba  for  wine 3'5  imp.  galls. 

wt      for  oil 2-75 

Square  Vara 1'09  vara=l  yard. 

Fanega 1-5  imp.  bu. 

SWEDEN,  (SEE  NORWAY.) 
SWITZERLAND. 

French    system    used    with    some 
changes  of  names  and  sub-divisions. 

TURKEY. 

Oke 2-831  Ibs.  avdp. 

Kintal  of  Constant!-  ) 

nople  of   44  Okes  >124'564      " 

of  400  drachms.     J 
Kintal  of  Smyrna  of  ) 

45    Okes    of     380V 121 -025      " 

drachms. 

Almund 1*151  imp.  gall. 

Killow 0-9120  imp.  bu. 

Okes=l  Cantar  or  Kintal 

125  Ibs.  avdp. 

39-44  Okes 1  cwt. 

180  Okes=l  Tcheke 511.380  Ibs. 

1  Kilo=20  Okes 0'36  imp.  quarter. 

816  Kilos 100 

Andaze,  (cloth  measure).... 27  inches. 

URUGUAY,  (AS  ARGENTINE  CONFEDERA- 
TION. 

VENEZULA,  (AS  FRANCE.) 


APPENDIX. 


POUNDS    STEELING 

REDUCED   TO    CUSTOM   HOUSE   STANDARD 


AT 


$4.8665  (PER  PARAGRAPH  326.) 


£s. 

$  cts. 

£ 

$  cts. 

£ 

$  cts. 

£ 

$  cts. 

1 

.2433 

14 

68.1310 

46 

223.8590 

78 

379.5870 

2 

.4866 

15 

72.9975 

47 

228.7255 

79 

384.4535 

3 

.7299 

16 

77.8640 

48 

233.5920 

80 

389.3200 

4 

.9732 

17 

82.7305 

49 

238.4585 

81 

394.1865 

5 

1.2165 

18 

87.5970 

50 

243.3250 

82 

399.0530 

6 

1.4598 

19 

92.4635 

51 

248.1915 

83 

403.9195 

7 

1.7031. 

20 

97.3300 

52 

253.0580 

84 

408.7860 

8 

1.9464 

21 

102.1965 

53 

257.9245 

85 

413.6525 

9 

2.1897 

22 

107.0630 

54 

262.7910 

86 

418.5190 

10 

2.4330 

23 

111.9295 

55 

267.6575 

87 

423.3855 

11 

2.6763 

24 

116,7960 

56 

272.5240 

89 

428.2520 

12 

2.9196 

25 

121.6625 

57 

277.3905 

89 

433.1185 

13 

3.1621) 

26 

126.5290 

58 

282.2570 

90 

•  437.9850 

14 

3.4062 

27 

131.3955 

59 

287.1235 

91 

442.8515 

15 

3.6495 

28 

136.2620 

60 

291.9900 

92 

447.7180 

16 

3.8928 

29 

141.1285 

61 

296.8565 

93 

452.5845 

17  v 

4.1361 

30 

145.9950 

62 

301.72:>>() 

94 

457.4510 

18 

4.3794 

31 

150.8615 

63 

306.5895 

95 

462.3175 

19 

4.6227 

32 

155.7280 

64 

311.4560 

96 

467.1840 

£1 

4.8665 

33 

160.5945 

65 

316.3225 

97 

472.0505 

L> 

9.7330 

34 

165.4610 

66 

321.1890 

98 

476.9170 

3 

14.5995 

35 

170.3275 

67 

326.0555 

99 

481.7835 

4 

19.4660 

36 

175.1940 

68 

330.9220 

100 

486.6500 

5 

24.3325 

37 

180.0605 

69 

335.7885 

200 

973.3000 

6 

29.1990 

38 

184.9270 

70 

340.6550 

300 

1459.1)500. 

7 

34.0655 

39 

189.7935 

71 

345.5215 

400 

1946.6000 

8 

38.9320  ! 

40 

194.6600 

72 

350.3880 

500 

2433.2500 

9 

43.7985 

41 

199.5L'lM 

73 

355.2545 

000 

2!)  19.9000 

10 

48.6650 

42 

204.3930 

74 

360.1210 

700 

3406.5500 

11 

53.5315 

43 

209.251)5 

75 

364.1)S7r> 

800 

3893.2000 

12 

58.3980 

44 

214.1260 

76 

369.8540 

900 

4379.8500 

13 

63.2645 

45 

218.9925 

77 

374.7205 

1000 

4866.^)00 

AFPEXDIX. 


Franc  of  France,  Switzerland  ani  Belgium:  Lire  ofltaly:  Drachma  of 
Greece,  and  Peseta  of  Spain 

REDUCED   TO   CUSTOM   HOUSE   STANDARD 


.  AT 

CENTS  PER  TABLE  OF  FOREIGN  CURRENCIES. 


Francs 

$  cts. 

Francs. 

$  cts. 

Francs. 

$  cts. 

1 

.193 

38 

7.334 

75 

14.475 

2 

.386 

39 

7.527 

76 

14.668 

3 

.579 

40 

7.720 

77 

14.861 

4 

.772 

41 

7.913 

78 

15.054 

5 

.965 

42 

8.106 

79 

15-247 

G 

1.158 

43 

8.299 

80 

15.440 

7 

1.351 

44 

8.492 

81 

15.633 

8 

1.544 

45 

8.685 

82 

15.826 

9 

1.737 

46 

8.878  • 

83 

16.019 

10 

1.930 

47 

9.071 

84 

16.212 

11 

2.123 

48 

9.264 

85 

16.405 

12 

2.316 

49 

9.457 

86 

16.598 

13 

2.509 

50 

,   9.650 

87 

16.791 

14 

2.702 

51 

9.843 

88 

16.984 

15 

2.895 

52 

10.036 

89 

17.177 

16 

3.088 

53 

10.229 

90 

17.370 

17 

3.281 

54 

10.422 

91 

17.563 

18 

3.474 

55 

10.615 

92 

17.756 

19 

3.667 

56 

10.808 

93 

17.949 

20 

3.860 

57 

11.001 

94 

18.142 

21 

4.053 

58 

11.194 

95 

18.335 

22 

4.246 

59 

11.387 

96 

18.528 

23 

4.439 

60 

11.580 

97 

18.721 

24 

4.632 

61 

11.773 

98 

18.914 

25 

4.825 

62 

11.9(56 

99 

19.107 

26 

5.018 

63 

12.159 

100 

19.300 

•.  27 

5.211 

64 

12,352 

200 

38.600 

28 

5.404 

65 

12.545 

300 

57.1)00 

29 

5.597 

66 

12.738 

400 

77.200 

30 

5.790 

67 

12.931 

500 

96.500 

31 

5.983 

68 

13.124 

600 

,115.800 

32 

6.176 

69 

13.317 

700 

135.100 

33 

6.369 

70 

13.510 

800 

154.400 

34 

6.562 

71 

13.703 

900 

173.700 

35 

6.755 

72 

13.890 

1000 

193.000 

36 

6.948 

73 

14.089 

37 

7.141 

74 

14.282 

APPENDIX. 


MARK  OF  THE   GERMAN  EMPIRE, 

REDUCED  TO 

CUSTOM    HOUSE     STANDARD 


AT 


CENTS  PER  TABLE  OF  FOREIGN  CURRENCIES. 


M. 

$  cts. 

M. 

$  cts.      M. 

$  cts. 

1 
«> 

.238 
.476 

38      9.044 
39      9.282 

75 
76 

17.850 

18.088 

3 

.714 

40 

9.520      77 

18.326 

4 

.952 

41 

9.758      78 

18.564 

5 

1.190 

42 

9.996      79 

18.802 

6 

1.428 

43 

10.234       80      19.040 

7 

1.666 

44      10.472       81      19.278 

8 

1.904 

45     v  10.710       82 

19.516 

9 

2.142 

46      10.948       83 

19.754 

10 

2.380 

47 

11.186 

84 

19.992 

11 

2.618 

48 

11.424 

85 

20.230 

12 

2.856 

49 

11.662       86 

20.468 

13 

3.094 

50 

11.900 

87 

20.706 

14 

3.332 

51 

12.138 

88  ' 

20.944 

15 

3.570 

52 

12.376 

89 

21.182 

16 

3.808 

53 

12.614 

90 

21.420 

17 

4.046 

54 

12.852 

91 

21.658 

18 

4.284 

55     13.090 

92 

21.896 

19 

4.522 

56 

13.328 

93 

22.134 

20 

4.760 

57      13.566 

94 

22.372 

21 

4.998 

58      13.804 

95      22.610 

22 

5.236 

59      14.042 

96      22.848 

23 

5.474 

60 

14.280       97      23.086 

24 

5.712 

61 

14.518       98      23.324 

25 

5.950 

62 

14.756       99      23.562 

26 

6.188 

63 

14.994 

100 

23.800 

27  ' 

6.426 

64 

15.232      200      47.600 

28- 

6.664 

65 

15.470      300      71.400 

29 

6.902 

66 

15.708      400 

95.200 

30 

7.140 

67 

15.946 

500 

119.000 

31 

7.378 

68 

16.184      600 

142.800 

32 

7.616 

69 

16.422      700 

166.600 

33 

7.854 

70 

16.660      800 

190.400 

34 

8.092 

71 

16.898 

900 

214.200 

35 

8.330 

72 

17.136 

1000 

238.000 

36 

8.568 

73 

17.374 

37 

8.806 

74 

17.612 

APPENDIX. 


LINEAL    YARD 

FROM 

OF   AN   INCH   TO   100   INCHES   IN   WIDTH, 

REDUCED  TO 

SQUARE    YARDS. 


Inches 
Wide. 

Square  Yards 

Inches 
Wide. 

Square  Yards 

Inches 
Wide. 

Square  Yards 

£ 

.0035 

30 

.8333 

66 

1.8333 

.0069 

31 

.8611 

67 

1.8611 

f 

.0104 

32 

.8889 

68 

1.8888 

* 

.0139 

33 

.9167 

69 

1.9166 

5 

.0174 

34 

.9444 

70 

1.9444 

3 

.0208 

35 

.9722 

71 

1.9722 

5 

.0242 

36 

1 

.0000 

72 

2.0000 

.02775 

37 

1 

.0277 

73 

2.0278 

9 

.0555 

38 

1 

.0555 

74 

2.0556 

3 

.0833 

39 

1.0833 

75 

2.0833 

4 

.1111 

40 

1 

.1111 

76 

2.1111 

5 

.1389 

41 

1 

.1389 

77 

2.1389 

G 

.1667 

42 

1 

.1667 

78 

2.1667 

7 

.1944 

43 

1 

.1944 

79 

2.1944 

8 

.2222 

44 

•  1 

•>>>>>•> 

80 

2.2222 

9 

.2500 

45 

1 

.2500 

81 

.   2.2500 

10 

.2778 

46 

1 

.2777 

82 

2.2778  ' 

11 

.3055 

47 

1 

.3055 

83 

2.3056 

12 

.3333 

48 

1 

.3333 

84 

2.3333 

13 

.3611 

49 

1 

.3611 

85 

2.3611 

14 

.3888 

50 

1 

.3888 

86 

2.3889 

15 

.4166 

51 

1 

.4166 

87 

2.4167 

1C 

.4444 

52 

1 

.4444 

88 

2.4444 

17 

.4722 

53 

1 

.4722 

89 

2.4722 

18 

.5000 

54 

1 

.5000 

90 

2.5000 

19 

.5278 

55 

1 

.5277 

91 

2.5278 

20 

.5555 

56 

1.5555 

92 

2.5556 

21 

.5833 

57 

1.5833 

93 

2.5833 

22 

.6111 

58  . 

1 

.6111 

94 

2.6111 

23 

.6389 

59 

1.63S8 

95 

2.6389 

24 

.6666 

60 

1.6666 

96 

2.6667 

2.~, 

.(5944 

61 

1.6944 

97 

2.6944 

26 

.7222 

62 

1.7222 

98 

2.7222 

27 

.7500 

63 

1.7500 

99 

2.7500 

28 

.7777 

64 

1.7777 

100 

2.7778 

29 

.8056 

65 

1.8055 

See  authorized  Tables  of  Weights  and  Measures,  pages  89  and  90. 


APPENDIX. 


METRE  REDUCED  TO  SQUARE  YARDS 


FROM 


TO   100   CENTIMETRES   WIDE. 


1  METREizrlOO  OENTIMETRESm39.37  INCHES. 

Width 
in 
0.  M. 

Square  Yards 

Width 
in 

0.  M. 

Square  Yards 

Width 
in 
C.  M. 

Square  Yards 

i     .00508       34 

.40004 

68 

.81328 

1  .     .01190       35 

.41860 

69 

.82524 

2      .02392       3G 

.43056 

70 

.83720 

3 

.03588 

37 

.44252 

71 

.84916 

4      .04784 

38 

.45448 

72      .86112 

5 

.05980 

39 

.46644 

73      .87308 

6 

.07176 

40 

.47840 

74 

.88504 

7 

.08372 

41 

.49037 

75 

.89700 

8 

.09568 

42 

.50232 

76 

.90896 

9 

.10764 

43 

.51428 

77 

.92092 

10 

.11960 

44 

.52624 

78 

.93288 

11 

.13150 

45 

.53820 

79 

.94484 

12 

.14352       46 

.55016 

80 

.95680 

13 

.15548       47 

'  .56212 

81 

.96876 

14      .10744       48 

.57408 

82      .98072 

15 

.17940       49 

.58604 

83      .99268 

16 

.19136       50 

.59800 

84      1.00464 

17 

.20332       51 

.60996 

85 

1.01660 

18 

.21528       r>2 

.6211)2 

86 

1.02856 

19 

.22724       53 

.63388 

87 

1.04052 

20 

.23920       54 

.64584 

88 

1  .05248 

21 

.25116 

55 

.65780 

89 

1.06444 

22 

.26312 

56 

.66976 

90 

1.07640 

23      .27508 

57 

.68172 

91 

1.08836 

24 

.28704 

58 

.69368 

92 

1.10032 

25 

.29900 

59 

.70564 

93 

1.11228 

26 

.31096 

60 

.71760 

94 

1.12424 

27 

.3221)1; 

61 

.72956 

95 

1.13620 

28 

.33488 

62 

.74152 

96 

1.14816 

29 

.34684 

63 

.75348 

97 

1.16012 

30 

.35880 

64 

.76544 

98 

1.17208 

31 

.37076 

65 

.77740 

99 

1.18404 

32 

.38272 

66 

.78136 

100 

1.19600 

33 

.39468 

67 

.80132 

See  authorized  Tables  of  Weights  and  Measures,  pages  89  and  90. 


APPENDIX. 


RATES  or  TARE 


PRESCRIBED  BY  TREASURY  DEPARTMENT  IN  GENERAL  REGULA- 
TIONS OF  1874,  PAGE  227. 


In  estimating  the  allowance  for  tare  on  all  chests,  boxes,  cases,  casks,  bags, 
or  other  envelope  or  covering  of  all  articles  imported  liable  to  pay  any  duty, 
where  the  original  invoice  is  produced  at  the  time  of  making  entry  thereof, 
and  the  tare  shall  be  specified  therein,  the  collector,  if  he  sees  fit,  or  the  col- 
lector and  naval  officer,  if  any,  if  they  see  fit,  may,  with  the  consent  of  the 
consignees,  estimate  the  tare  according  to  such  invoice  ;  but  in  all  other  cases 
the  real  tare  shall  be  allowed,  and  may  be  ascertained  under  such  regula- 
tions as  the  Secretary  of  the  Treasury  may  from  time  to  time  prescribe  ;  but 
in  no  case  shall  there  be  any  allowance  for  draught.  [Section  2808  of  the 
Revised  Statutes  of  the  U.  S.,  2d  edition,  1878,  page  561.] 

Almonds in  bales 2£  per  cent. 

.. .*. in  bags. 2 

in  frails 8 

Alum in  casks 10 

"     coarse  or  ground in  sacks 2  pounds  per  sack. 

Barytes 3  per  cent. 

Cheese in  casks  or  tubs 10        u 

Cassia in  mats 9        u 

Coffee,  Rio in  single  bags 1         " 

"         u   in  double  bags 2        " 

"      all  other actual  tare. 

Cinnamon in  bales  ..../. 6  per  cent. 

Cocoa in  bags 2        " 

"      in  ceroons 8        u 

Chicory in  bags 2        " 

Copperas in  casks 10        " 

Currants in  casks 10        u 

Figs,  [decision  5451] in  boxes 13        u 

Hay,  [decision  4932] in  bales allowance  for  the  wood. 

Hemp,  Manilla,  [decision  5165]... in  bales 4  pounds  per  bale. 

"        Hamburg,  Leghorn Trieste 5        kt 

Indigo in  ceroons 10  per  cent. 

Iron,  [decision  3513] in  rods weight  of  bands  to  be 

allowed . 

Jute,  [decision  5206] no  allowance  for  weight 

of  ropes. 


10  APPENDIX. 

RATES  OF  TARE— Continued. 

Melado 11  per  cent. 

Nails in  bags  2        " 

" incasks 8         " 

Ochre,  dry incasks 8        " 

"        oil in  casks 12        " 

Peruvian  Bark in  ceroons 10        u 

Paris  White in  casks 10        " 

Pepper in  bags 2        u 

fct in  double  bags 4        " 

Pimento in  bags 2        tk 

Potatoes,  [decision  5153] allowance  for  dirt. 

Eaisins •. in  casks 12  per  cent. 

"         .in  boxes 25 

"        in  half  boxes  27        " 

"         in  quarter  boxes 29        " 

....in  frails 4 

Rice in  bags 2        " 

Spanish  Brown,  dry in  casks 10        kl 

"       oil incasks 12        " 

Sugar,  [decision  5456] in  hogsheads 12i      " 

" in  tierces .'12        " 

u      in  barrels 10        " 

"      in  boxes 14        g' 

u      in  bags 2        " 

"      in  mats 2i      " 

Salt,  fine in  sacks 3  pounds  per  sack. 

"•    coarse  or  ground  alum.. in  sacks 2        u 

Teas  from  China  or  Japan duty  on  net  pounds  per 

invoice. 

"    all  others actual  tare  by  weight. 

Tobacco,  leaf .' in  bales 10  pounds  per  bale. 

"   in  bales,  with  extra 

covers 12        Ci 

Whiting in  casks 10  per  cent. 

Zinc,  sheet,  [decision  4102] weight  of    silos  to  be 

allowed. 

"  The  tares,  as  above,  is  that  uniformly  allowed  in  all  ports  of  the  United 
States  when  the  actual  tare  is  not  claimed  by  the  importer  at  the  time  of 
entry."  [Decision  5109.] 


5      84  3.1 


YC  i  08787 


